The recidivism in the Turkish Criminal Law and Tax Criminal Law: A case study of Afyonkarahisar

The recidivism is a crime policy instrument that aims to rehabilitate stubborn prisoners who offend again after their first sentence. This study elaborates the definition of recidivism and explains its historical progress and theoretical basis. The regulation, conditions, scope and consequences of recidivism are investigated in the Turkish criminal law and tax criminal law. A questionnaire is conducted on recidivist prisoners for investigating their individual characteristics in Afyonkarahisar type prison. The findings show the following factors, unemployment, low income, friendship group, education level and age have an effect on recidivism. In addition this study couries at a survey among the taxpayers in Afyonkarahisar to identify these who have faced with recidivism for their tax faults and to determine the reasons behind it. It finds that most of the taxpayers who have already been inspeted faced with recidivism. It can be argued that basic reason behind tax fault and recidivism requding these faults is the lack of enough inspection and the heavy tax loads.Key words: Recidivism, Turkish criminal law, Tax criminal law, A case study of Afyonkarahisar.