Irregularity blame according to decisoons of Council of State

In order to be able to fulfill its responsibilities, the state obtains income from various sources within the framework of its rights. In these public incomes obtained, the rates of 80% - 90% are also very important. Tax is a monetary obligation of the state taken by the real and legal persons according to their solvency and without any service. The fact that there is a necessity in its foundation and the lack of it brings with it many problems in the payment of taxes. For example, individuals are trying to reduce the taxes they need to pay because they do not benefit directly from the tax. If these efforts are legal, they do not have problems. However, in cases where individuals apply to illegal ways, tax losses and tax penalties are revealed. Tax crimes and penalties are aimed to be solved according to the material and formal obligations shown in the Tax Laws of the tax disputes, irregularities and misdemeanors between the determination of the sentences and the individual and the state by entering into the field of tax penal law. In this study, primarily the historical development of the vaccine is mentioned and the importance and the importance of the payment of the tax are mentioned and then the taxation crimes and punishments in the Tax Procedure Law, the sanctions applied to the acts constituting the tax evasion, tax incentives and exemptions, tax tariffs and rates,