Tax evasi̇on cri̇me

The state, which is trying to provide public order and social order, needs financial resources in its work. The state supplies a very large portion of this resource from taxes. However, taxpayers see these taxes as gratuitous and burdensome because of some social and political reasons. For this reason they are resistant to giving up the tax which they are liable to. The state also makes some adjustments to break this resistance and imposes sanctions on those who violate these regulations. The actions that constitute the offense of tax evasion, which is the subject of this study, are the methods that taxpayers resort to not giving the tax which they are responsible for. For this reason, the state has envisaged sentence for criminal acts againts tax evasion. In this study, tax evasion crime was investigated in terms of material element, spiritual element and illegality element in accordance with classical crime investigation crime. We also examined the causes for removing and affecting the flaws in tax evasion, the special aspects of tax evasion, and prosecution and investigation procedures for tax evasion. The aim of this study is to examine the tax evasion crime, which has been undergone many changes since it was in the legislation, in the context of the recent changes and to contribute to the works in this area. Key words : Tax, Tax evasion, Tax evasion crime