Interpretation and proof in terms of tax misdemeanors and crimes in Turkish Tax Law

Terms and institutions of Tax Law have Public power because of the relation of "Tax Debt" and "Tax Lien". İnterpretations of the tax regulations and acceptability of proofs may force taxpayer. Especially, tax administration's and courts' interpretations about "tax avoidance", "tax evasion" and content of tax regulations make this issue important. Interpretation of the regulations and acceptability of proofs in tax law will stay up to date all time because they are in a strict relationship with human rights and public order. Tax criminal law is a harmony of tax law, administrative law and criminal law which are the public power are mostly effective in. Therefore, interpretation of the regulations and acceptability of proofs should be handled differently for this field of law. Tax administration and courts should consider this special field's characteristics while interpreting the regulations and proofs in tax procedures and criminal procedures. In this study, special characters of tax criminal law are examined in detail and the effects of interpretation of regulations and acceptability of proofs in the field of tax misdemeanors and tax crimes are analysed. This study analyses the field from the perspective of that the tax misdemeanors and tax crimes are complementary part of tax law. The study contains solutions that considers the special characteristics of the field and aims to reach the "ideal".