Special irregularity acts and judicial remedy in Turkish Tax Law

In almost all branches of law, citizens were granted certain rights and also a number of obligations were introduced. Some of these obligations must be obeyed by the rules. In the field of Turkish Tax Law, a number of rules have to be complied with, especially for taxpayers and those responsible for tax incumbents. In this study, in the scope of the Turkish Tax Law, certain forms of irregularity, which are introduced in order to prevent tax loss, the amount of punishment to be applied to these acts, the other irregularities in the nature of the special irregularities, and the similarities and differences with the misdemeanors is discussed. Finally, the jurisdiction, which is one of the ways to be applied against the punishment, has given way to the nature of the punishment process which will be established by the tax administration as a result of special irregularity acts.