Responsibility of tax penalty law

Tax criminal law is connected to both tax law and criminal law. When conducting research on tax criminal law, the provisions of the Turkish Penal Code, Misdemeanors Law, and Tax Procedure Law should be carefully analyzed. The norm conflicts in special and general laws on the subject, the lack of harmony among the regulations, and the differences in interpretation made by the appeal and cassation stages courts within and between each other are the main factors that need to be examined in determining liability in tax criminal law. This study contains the basic principles that must be taken into consideration to determine punishability fully, completely, and fairly. Tax misdemeanors and tax crimes have been specifically examined in terms of the action and result in each type of misdemeanor and crime, and the effect of the way the action(s) is carried out and whether it produces results or not on punishment has been examined. Since the perpetrator and the party responsible for the crime may sometimes differ in tax criminal law, the issue of who can be held responsible for the perpetrator and penalties has been discussed in detail. The effects of special appearances of misdemeanors and crimes on punishment, the cases of punishing the taxpayer or tax person instead of the perpetrator, and joint and several liability are examined, and ultimately, the situations that terminate and abolish liability are included.