In light of update developments in Turkey tax evasion offence and penalty

Tax is the most important revenue source of state that finance public expenses. State has performed various regulations for timely and complete payment of taxes and envisaged junctions to ones behaving contrary. Junctions implemented by the state are financial as well as may be as imprisonment. Acts contrary to tax laws and junctions to be implemented to these acts are given in theTax Procedural Law. People give a portion of their revenues to state as tax. Some people consider this amount as "wasted money" and seek ways for not paying these amounts. The most common response of people againts tax is the tax evasion. In this study, we will try to reveal all issues of tax evasion offence among acts contrary to tax laws in detail. For this purpose, we will explain issues related with tax, then highlight offence and neglect notions and Turkey's tax offences and tax neglects and finally we will explain tax evasion offence in detail with all issues.