Tax offences about books and documents that require penalty of imprisonment in Turkish Tax Law

The continuity of tax should be provided because it?s being one of the important income of the government. For this reason, due to this aim, a lot of security measures have been taken about tax systems and doing tax duties. Tax penalty is one of these measures.Tax obligators may behave illegally about tax duties consciously or unconsciously. These behaviors form different types of tax guilts. It is known that tax guilts are guilts that are committed to exchequer. These economical guilts occur when obligator behaves opposite administrative and legal orders, for these guilts financial penalties are applied. Thus, government?s loss of tax is compensated by financial penalties; however, in some of tax guilts, infraction of public order has more priority than tax loss. Towards this, penalties restrict freedom. For both type of penalties, to attain goals, in other words, to provide penalties? efficiency legislators and administrative authorities have important duties. Legislators? regularities should consist all components of penalties clearly and certainly. And, administrative authorities should determine guilt actively and put into laws without concession.Key Words1. Turkish Tax Law2.Tax Offences3.Tax Penalty4.Books and Documents5.Penalty of Imprisonment