The legal basis of tax misdemeanors: Afyonkarahisar case

Misdemeanors were first introduced as a concept by James Goldschmidt in the 18th century. Tax misdemeanors are the acts of taxpayers contrary to the obligations stipulated in tax laws, which are punished with administrative fines. There are some scientific foundations of the development processes of tax misdemeanors. Tax misdemeanors have been removed from being a legal crime and have turned into an administrative sanction today. Tax misdemeanors were decriminalized in Turkey in 2005. The aim of this study is to determine the legal basis of tax misdemeanors and to investigate the perception of taxpayers regarding tax misdemeanors. A survey was conducted with 408 taxpayers in Afyonkarahisar city center. According to the findings, it was observed that those who received more education had higher tax perception. According to the findings, it has been determined that the taxpayers do not have enough information about the tax misdemeanor legislation. According to the findings, taxpayers think that tax amnesties and tax legislation changes increase their tax misdemeanors.