Institution of repentance and correction in terms of tax crimes and misdemeanors

The repentance and correction institution is regulated in Article 371 of the Tax Procedure Law. Through this institution, which allows taxpayers who meet certain conditions to correct their mistakes without being subject to tax loss penalty, many taxpayers have spontaneously reported their actions requiring tax loss penalty before the relevant authorities learned about them and have benefited from the repentance institution. This institution, which is beneficial for both the taxpayer and the administration, has been examined in detail within the scope of the thesis. In the first part of the thesis, the definition of repentance and correction, the changes it has undergone in the historical process, its purpose and conditions, its provisions and results, and the taxes it covers are explained. In the second part of the thesis, the distinction between misdemeanor and crime, what tax misdemeanors are, tax loss misdemeanor and irregularity misdemeanor, whether these misdemeanors are within the scope of the repentance and correction institution, the crime of smuggling, the crime of violating tax privacy, the crime of conducting the private affairs of the taxpayer, and whether the repentance and correction institution can be applied in tax crimes are discussed. The third part of the thesis discusses the procedure for applying to the repentance and reform institution. How to apply for repentance and reform, what procedures should be followed after applying, what procedures the administration and the taxpayer should perform, what consequences will arise in case of rejection or acceptance of the application to the repentance and reform institution, whether or not the repentance and reform institution can file a lawsuit and whether or not the declarations can be submitted with reservations are explained. Keywords: Tax Procedure Law, repentance, reform, taxpayer, tax crimes, tax misdemeanors.