Tax evaluation crime

By explaining the effects of taxes on taxpayers, the definition of tax will be made and the purposes of taxation will be mentioned. The negative psychological effects of taxes on taxpayers will be discussed. Following these concepts, it will be explained why taxpayers avoid taxes and what or what factors cause tax evasion, and the psychological and sociological factors affecting tax evasion will be emphasized. In general, crimes and penalties in the Turkish Tax System will be examined. The differences between administrative tax crimes and penalties and criminal law crimes and penalties will be discussed, the place of tax evasion in criminal law will be discussed, its relationship with other criminal crimes will be evaluated, and the reasons that eliminate this crime will be mentioned. The crime of tax evasion, regulated in the Turkish Tax System and its relationship with criminal law will be discussed. Within the framework of the law, the elements of the crime of tax evasion, the acts that are effective in the formation of this crime and the penalties for these acts will be explained. The characteristics of the crime of tax evasion and the way the crime was regulated in previous laws containing this crime will be specified within the scope of the Tax Procedure Law amendments, and the ways of regulating the crime of tax evasion will be examined by giving examples of other countries other than Turkey.