Action of double book keeping in tax criminal law

The duties of the state have shown a tendency to increase gradually from the past to the present. In the presence of these increasing duties, it has become compulsory, for the state, to collect public revenues, for the provision of the financing of public goods and services, in an error-free, on time and without loss manner. The state will be able to fulfill its extra fiscal functions such as justice in income distribution, efficiency in resource distribution and economic stability that support social peace, to the extent that loss and subterranean can be prevented through tax laws and tax administration in the taxation phase. Tax Criminal Law is a branch of science that examines the misdemeanors arising from the non-fulfillment or incomplete fulfillment of the tax obligations regulated in the tax laws, and the tax offenses, described by the legislator in the tax laws, and the penal sanctions, stipulated about them. The acts that lead to tax evasion crime and the penal sanctions, stipulated for this crime, are regulated in the Tax Procedure Law and the Criminal Law. In this study, the place of "the act to, completely or partially, record the accounts and transactions, required to be recorded in the books, to another book, document or other recording media in a manner that it will result in a decrease in the tax base", as one of the acts that lead to tax evasion crime which are regulated in the Clause of 359 / a-1 of the Tax Procedure Law, in other words, the act of double book keeping, with its name in the doctrine, in the judicial system are assessed and the reasons that lead to this act, and in which way the act can be determined following the commence of the e-ledger implementation and, finally, by what kind of methods the determination of the fulfillment of this act can be revealed, are evaluated.