Tax crimes and penalties

Since the existence of mankind, one of the issues that engages the societies intensively, crime and punishment system. Every society has been built this system, as required. In parallel with the development of law, criminal and penal system is in change too. Likewise, also in the Tax Law with the typical structure, it has been given a place crime and punishments.In this study; actions that constitutes the crime of tax according to the legal and administrative regulations in force at the current Turkish Law and their sanctions are considered within the framework of scientific opinions and judicial case law, in light of the general principles of criminal law. In order not to go away from main theme of the study, it wasn't included the concepts and other topics of tax law (eg, event that causes tax, tax exemptions, tax tariff and rates etc.) in this study unless it is necessary, but some of issues are explained by the ways only facing the tax criminal law.