Special irregularity penalties in the light of judicial decisions

Tax misdemeanors and penalties fundamentally, aim at preventing tax loss of public purse via preserving taxation order. In line with this purpose, irregularity and tax loss misdemeanors have been regulated by legislator. İrregularity misdemeanors occur as the taxpayers violate the certain forms of obligations which must be obeyed related tax. Breach of formal obligation means that taxation process hasn't launch and it isn't going to continue legally. From this perspective irregularity misdemeanors are such a sort of preventative legislation which obstruct to take place the tax loss misdemeanor. The issue of this thesis consists of special irregularity misdemeanors which are encountered among the irregularity misdemeanors frequently and admitted eligible genre. In this study tax misdemeanors have been examined particularly on the special irregularity afterwards tax misdemeanors, crimes and penalties have been handled generally. Among the irregularity misdemeanors the most complicated legislation is special irregularity misdemeanors. Therefore special irregularity misdemeanors are analyzed as regarding judgements of court of first instance, appellate court, supreme court and constitutional court.