The effects and results of the reports dealing with financial content on Criminal Law decision: sample of İzmir city

All those reports that are used in bringing charges against the violators of Tax Laws at the Judicial / Criminal Courts are written by Tax Auditing Personnel of the Revenue Service. These reports must determine that the acts defined by the laws as crime are committed at the procedures and operations that are subject to Audit, before they can be subject to the Criminal and Judicial Proceedings.The main purpose of the Tax Audits conducted by the Tax Auditors is to prevent the tax evasion. This kind of Tax Audits bear a social and legal character rather than punishing or penalizing. Our National Tax Auditing System that is in place in our Country, today, has evolved through time, to reach to its current status, same as the Legal System.Our Justice System is based on 4 components. These are Constitutional Justice, Administrative Justice, Military Justice, and Judicial Justice. While Administrative Courts have jurisdiction over the cases involving tax offenses, tax crimes are considered within the juristiction of Judicial Courts.Tax Auditing and Reports, as well as sides and parties to a Tax Audit are defined and described by the Tax (Ways&Methods) Law(s). Tax Laws are more often amended or changed in comparison to the other laws. From time to time, description of tax crimes is changed, as well, and, even, sometimes, description of an act regarded as a tax crime in an earlier version of law can be entirely removed from the Law.As all across Turkey, the share of reports disclosing tax crimes is generally small in the total number of reports issued due to limited number of audits conducted, as a result of the inadequate number of Tax Audit Personnel. When determined and verified during an inspection by a Tax Auditor, that the Tax Payer being inspected has caused a loss of Tax Revenue by manipulating books and documents in his/her favor, these reports are written against that Tax Payer, and to ensure the Tax Justice. However, it is concluded that these reports have a little effect on the verdicts issued by the Criminal Justice. Courts consider these reports as partial/biased since written by Tax Auditors acting on behalf of and in favor of Ministry of Finance as agents, and assign Pundits as Expert Witnesses. It is seen in most of the cases that, unless supported by Pundits, the reports in question have no effect on the Court Rulings.Key Wold:1) Tax, 2) Tax Investigation, 3) Inspection 4) Tax crime,5) Criminal Jurisdiction