Crime of accounting fraud within the Tax Law

Derived from the economic reality such as gaining a competitive advantage in business life that developed with the revival of the economy in the historical process and making business decisions rationally, accounting books and system started to take place as a legal duty in modern legal systems as a result of state's regulation of the economy on the grounds of public interest. The subject of this study consists of frauds and nominal sanctions in accounting transactions made within the context of the obligation to comply with the accounting system, which has become a legal obligation from the past to present. In this context, firstly, in the light of accounting law, account and accounting concepts, basic principles of accounting and the Turkish accounting system have been explained, and then the concept of fraud on the basis of criminal law and its separation from error have been presented by making use of judicial case law and the crime of account and accounting fraud regulated in article 359 of the Tax Procedure Law has been examined to develop the conceptual framework of account and accounting fraud in line with Turkish law. Within this scope, the problems such as the fact that since the crime has no definition in the law, does it make the crime uncommittable or not and if the crime is committable, which behaviors are considered as the crime and the fact that the crime is regulated in different laws in a way to interlace since the norms that punish the accounting fraud are included in the Commercial Code of Turkey, Capital Market Law, Banking Law, Insurance Law and the Criminal Code of Turkey as the general penal code, have been examined in relation to the related legislation. Consequently, in the light of the principles of tax law, accounting law and criminal law, suggestions have been made on the necessity to re-write the article 359 of the Tax Procedure Law by taking into consideration the regulations in other laws in which the fraud is regulated as a crime and its regulation purposes.