Probation system in judicial tax penalties

Judicial tax penalties are intended to minimize behaviors against tax laws. In this study, judicial tax penalties, probation system which is a new and different type of execution of judicial tax penalties, historical development of this system, its functions and applications in our country are clarified. The application results of Turkish probation system are investigated through secondary data.A questionnaire was given to 360 people in 12 probation and aid centers that are thought to represent the regions where they exist and there is at least one from each geographical region. The questions in this questionnaire aim at determining the preferability, effectiveness and deterrence of the probation system. In the study conducted, it was found out that probation system is a punishment execution system which is substantially preferred, and is thought to be a good deterrent as well as being useful and effective in preventing the recurrence of crime.Keywords: Judıcıal tax penalties, Tax criminal law, Probation system