Assessment of the crimes and penalties regulated in articles 154 and 156 of the Banking Law in terms of Tax Procedure Code article 359 tax evasion crime

The regulations regarding crimes and punishments in Turkish law are governed by other codes as well as, the Turkish Penal Code No. 5237. Some criminal regulations are included in Banking Law No. 5411 and Tax Procedure Code No. 213, which are among the laws in question, to prevent certain breaches. Banks, one of the cornerstones of the economic order, are organizations that qualify as commercial companies according to the Turkish Commercial Code. As taxpayers, banks are subject to the Tax Procedure Code and are responsible for keeping the books, records, and documents required by the tax law, especially commercial books. In this study, the relationship between the offenses regulated in Banking Law Articles 154 and 156 beside tax evasion crime regulated in Tax Procedure Code Article 359, which are within the concept of economic crime that has been prominent in recent years, has been examined. If the banking crimes in stated lead to tax evasion, the sanctions to be applied are determined according to Article 161 of the Banking Law. According to the regulation serving as a reminder of the rule of intellectual gathering, the law is applied to the provision that contains a more severe sanction when aggregation of crimes. Key Words: Economic crime, Banking Law, Tax Procedure Code, Tax evasion crime, Conceptual aggregation.