Crimes of issuing or using forged documents regulated in the Tax Procedure Law (VUK. M.359/b)

The crime of forging a document or using false documents, which is the subject of our thesis, is regulated in Article 359/b titled "Smuggling Crimes and Penalties" of the Tax Procedure Law No. 213 (TPL). This crime is recognized by the Supreme Court as two different crimes, independent of each other. Indeed, there are decisions stating that perpetrators using fake documents must be penalized for both forgery and use of fake documents separately. However, it is stated in the doctrine that the crime of forging or using a false document can be committed by alternative action, and committing the acts specified in the legal regulation more than once will not change the acceptance of a single crime. Our thesis consists of three main parts. In the first part, the history of tax evasion crimes will be discussed, focusing on the concept of tax crime and smuggling. Subsequently, the idea of a document in general, its meaning in terms of tax law, its types, and the concept of forged documents are explained in terms of tax and criminal law. In the second part of the thesis, the elements and special appearance forms of the crimes of issuing or using false documents, regulated under Article 359/b of the TPL, were analyzed. In the third chapter, which is the last part of the thesis, the crimes of preparing or using false documents regarding the rules of procedure are discussed by the competent court with the reasons for eliminating or reducing the punishment.