Tax fraud felony and penalty in Turkey

Tax yield is the most reliable source of revenue covering govermentexpenditures. Goverments take measures to avoid violance of law to ensuretimely and correct payment of taxes. These measures include fiscal penaltiesand imprisonment. Both of these sanctions are embedded Turkish TaxationSystem and applicable. Acts againts tax laws and corresponding sanctions aresystematically legislated as in Tax Procedure Law.While crimes in terms of criminal law did not take place in nowabolished Tax Procedure Law by number 5432, ?fraudulent tax felony?provisions has been amended later on the ground that fiscal penalties are notsufficient to avoid tax evasion and fraud. Although these crimes have changedin time, they remain in effective Tax Procedure Law by number 213, as ?taxfraud felony?.The aim of this study is to explain tax fraud felony which are alsoadmitted as crimes in terms of criminal law and to identify necessary changes,in detail. Therefore the thesis is divided into three sections. In the first section,descriptions of tax offense and tax delinquency and also historical developmentof tax evasion guilts are taken place. Moreover, legal quality of tax fines and theeffects of new criminal system on tax evasion guilts and tax delinquencies areevaluated. In the second section, the components of tax evasion guilts, theirspecial affects and the conditions which break off relation between the case andpunishment. In the third section, kind of tax delinquencies and the conditionswhich break off relation between their case and punishment are explained.Key Words: Tax Fraud Felony, Tax Misdemeanour, Tax EvasionPenalty.