Amnesty for tax with respect to Turkish Penal Code

The subject of our thesis, specified as "Amnesty for Tax with respect to Turkish Penal Code", has emerged as an essential topic because the Turkish Penal Code has been entirely amended, and in addition to this amendment, further amendments have been made to special penal laws.In our study, we first dealt with the concept of amnesty in detail. We assessed types of amnesty, organs authorized to grant amnesty and the impact of any amnesty on penalties and measures. Then, we dealt with quasi-amnesty provisions by nature included in the Turkish Penal Code, Criminal Procedures Code and Tax Procedures Code, and investigated their similarity and dissimilarity to amnesty.The new Turkish Penal Code has not been drafted on the basis of the fundamental logic of the repealed code unlike the amendments made to the Civic Code and other laws. Therefore, the Turkish Penal Code no.5237 incorporates radical amendments fully independent of the repealed code. As a natural consequence, there have been radical changes regarding the general theory of crime and punishment in the general provisions section of the Turkish Penal Code. Therefore, it has become mandatory to amend the special penal laws to harmonize with the Turkish Penal Code. Due to such necessity, it has become mandatory to make amendments to Tax Offenses and Penalties that are governed by the Tax Procedures Code and fall within the jurisdiction of the Judicial Courts, and such amendments have been made by the Law no.5728.Since the amendments in the Turkish Penal Code and also in the Law no.5728 are yet brand new and radical, we try to shed light in our study on the problems that may arise in the application of amnesty or similar provisions to tax penalties falling in the jurisdiction of judicial courts.Key Words: Amnesty, Tax Penalty, Tax Offense, Judicial Judgement