Tax evasion offenses

Tax evasion offenses are prescribed by Article 359 of the Tax Procedure Code, numbered 213 under the title "Evasion Offenses and Punishments." Tax evasion offenses could be committed against the state treasury by any natural person. This study analyzes tax evasion offenses in two chapters. The concepts of "tax" and "tax liability" are discussed under the general principles of tax evasion offenses before the historical background, protected legal value, and material elements of the offense are enlightened in the first chapter. The acts of tax evasion offenses are separately analyzed as material elements. Moreover, the special appearance forms of offense such as participation in crime, attempt, and concurrence are detailed in the same chapter. The second chapter is dedicated to the procedural limb of the tax evasion offense, including investigation, prosecution, legal remedies, and execution, as well as criminal sanction, legal history, and qualified reasons for offenses. Throughout the study, the legal scholars' opinions and jurisprudence of the Court of Cassation are referenced.