Fake invoice case within the scope of tax evasion

In this study, the offense of tax evasion is examined comprehensively, focusing particularly on the act of issuing and using false invoices, within the context of both Turkish tax legislation and criminal law. These acts, regulated under Article 359 of the Tax Procedure Law, are analyzed from both administrative and criminal perspectives, and judicial practices as well as existing problems are addressed. Additionally, the normative relationship between the Turkish Penal Code and the Tax Procedure Law is discussed within the framework of the general norm–specific norm principle. One of the distinctive contributions of this thesis is the evaluation of tax offenses from a human rights perspective. In this context, the sanctions concerning tax law are assessed in light of the European Convention on Human Rights (ECHR) and the case-law of the European Court of Human Rights (ECtHR). Principles such as ne bis in idem, the right to a fair trial, the principle of legality in criminal law, and the right to property are analyzed with reference to the level of harmonization between the Turkish tax system and the ECHR. ECtHR and Turkish Constitutional Court judgments are jointly examined to evaluate Turkey's compliance with its international obligations. Furthermore, in the third chapter of the study, the relationship between tax penalties and human rights is addressed in detail within the framework of the ECHR and the jurisprudence of the ECtHR. As a result, this study provides an interdisciplinary assessment of the phenomenon of tax evasion in light of both national legal norms and international human rights principles.