Participation in tax evasion crime and comment of the sanctions regarding participation in tax evasion crime

Governments receive public revenues to maintain public services. One of the most important items among these incomes is taxes. Taxes are regulated and collected unilaterally by law on the basis of dominance of the states. Some taxpayers may be malicious in fulfilling their tax obligations. In this case, it can be seen that taxpayers do not comply with the duties imposed on them, and even resort to illegal means. One of the most important provisions regarding this situation in the Tax Procedure Law is the crime of smuggling. The crime of smuggling counts the prohibited acts in relation to tax transactions as a whole and attaches them to penal sanction. Due to the nature of the crime, cases where these acts are performed by more than one person are very common. There is no general regulation regarding participation in crime in the Tax Procedure Law. Therefore, determination of participation in the crime of smuggling will be carried out in accordance with the complementary Turkish Penal Code. This may lead to some unforeseen consequences in the law. In the study, the provisions of participation in the crime of smuggling will be explained and information will be given about these results.