The relationship between loss of tax misdemeanor and tax evasion crime

Behaviors contrary to tax laws are divided into two categories as tax misdemeanors and tax crimes. While the sanction of tax misdemeanors is an administrative fine, the sanction of tax crimes are imprisonments. The loss of tax misdemeanor, which is one of the tax misdemeanors, is the tax loss by the taxpayers. Tax evasion, which is one of the tax crimes, is essentially the deceptive actions of the taxpayer to avoid paying taxes. An act committed by taxpayers can cause both tax loss misdemeanor and tax evasion crime. According to the Tax Procedure Law, if tax loss is caused by acts constituting tax evasion, the penalty for tax loss misdemeanor is applied threefold. The penalty for tax loss misdemeanor is imposed by the tax administration and in case of any dispute, the judgment is made by the tax courts. The trial of the tax evasion crime falls under the jurisdiction of criminal courts. It should be revealed whether the administrative fines imposed by the tax administration and the punishment of the tax court due to the same act of taxpayers violates the principle of ne bis in idem in the European Convention on Human Rights (ECHR) within the framework of European Court of Human Rights (ECHR) decisions. In addition, in the Tax Procedure Law, it is stipulated that the decisions of the criminal court and the tax administration will not affect each other. There is no legal regulation regarding the interaction between the criminal court and tax court decisions. This situation may lead to conflicting decisions between the criminal court and the tax administration and the tax court. This study consists of two parts. In the first part, loss of tax misdemeanor and tax evasion crime are explained. In the second part, the problems caused by the threefold application of the tax loss penalty and solution suggestions are discussed.