Tax evasion crime within the scope of jurisdictional decisions

The acts against the tax laws and the penalties to be applied to these acts are regulated by the Tax Procedure Law No. 213. In the Tax Criminal Law, which is the part of the tax law regulating the crimes and punishments, the penalties to be imposed on the acts against to the tax laws are divided into administrative punishments (financial punishments) and punishments binding to liberty (criminal punishments). In this study, the tax evasion crime which constitutes one of the subjects of the Tax Criminal Law which requires the binding punishment and which is regulated in Article 359 of the Tax Procedure Law, has been examined. In this thesis, the crime of tax evasion, which is dealt with all its elements, is examined in three sections. In the first part, tax crimes are generally taken into consideration and the legal value protected by crime is examined and historical development of tax evasion crime is mentioned. In the second section, the elements and punishments of tax evasion crime are examined. In the third chapter; the special forms of appearance of tax evasion crime, the situations which remove and reduce the fault, the cases that throw out the case and reduce the punishment and the procedure of trial are examined.