Usury in terms of Tax Law

Under some circumstances, people needing funding source prefer institutions and real persons involved in illegal action to institutions and organizations involved in legal action for various reasons. Usury activities in similar cases have a special meaning due to tax loss of government in terms of Tax Law besides, mean crime in terms of Criminal Law. This study aims to investigate legislative acts on usury activity, consequences of the crime in practice and within the frame of doctrine and judicial decisions. The study consists of three part. First part contains the usury activities are accepted as a type of offence within the frame of the Turkish Criminal Law disclosures. The usury activities were dealt with in terms of special tax types and within the frame of the Tax Criminal Law and Tax Justice Law in turn.