Problems observed in practice in the tax evasion crime and solution offers

To conduct an academic study on the crime of tax evasion or to adjudicate the crime of tax evasion in practice makes it obligatory to know technical concepts embodied in the fields of law and finance owing to the fact that this crime is within the intersection of these two disciplines. In this study, after a general overview is ensured for tax crime and punishments by drawing on academic studies conducted on tax evasion crime and Court of Cassation judgements guiding adjudications in practice, tax evasion crime has been addressed in detail. Technical conceptions of finance and law disciplines combined in the crime of tax evasion has been explained to the extent needed by this intersection without departing from the integrity of the subject. In the framework of judicial jurisprudence and scientific opinions, problems encountered in practice and solution offers for these problems have been explained by making use of fund of knowledge of jurists and financiers and furthermore, precedent Court of Cassation judgements have been included for practitioners so as to alleviate the problems arising from the misinterpretation of the law in practice.