Evaluation of tax evasion offence in the context of non bis in idem principle in Turkey

In our study, the non bis in idem rule will be used in terms of the definition in Article 4 of the Additional Protocol No. 7 of the European Convention on Human Rights and the elements included in the Decisions of the European Court of Human Rights (ECHR). Accordingly, the principle of non bis in idem has the following four elements: sameness of action, sameness of offender, recidivism and application of more than one penalty. According to the non bis in idem rule, the same person cannot be tried and punished a second time for the same act after the final verdict is given in the criminal proceedings against a person for an act.The concept of punishment in the definition is considered to be the same as the definition of punishment used in ECHR decisions. Accordingly, an administrative sanction, regardless of its place in domestic law, can be considered as a "punishment" autonomously and according to the Engel criteria. The principle of non bis in idem will be explained in detail by giving place to different regulations as a concept, legal regulations of foreign countries, the decisions given by the ECHR and the high judicial bodies of our country. Then, the Finnish Penal Code, which regulates tax crimes and penalties in line with the principle, will be taken as a model and suggestions will be made regarding tax crimes and misdemeanors for our country.