Analysis of problems occurring in the application of tax crimes in the light of judicial decisions

The subject of tax criminal law, which is a sub-branch of tax law, consists of tax misdemeanors and tax crimes. Tax misdemeanor is defined as the partial or complete violation of the procedural and formal provisions of taxpayers in a way that necessitates sanctions. Tax crime is the violation of the duties specified in tax laws, taxpayers in a way that requires punishment. Although both tax misdemeanors and tax crimes are classified as unlawful acts against the state treasury, of course there are clear differences between them. In this study, first of all, tax misdemeanors and tax crimes specified in the Tax Procedure Law No. 213 are explained in terms of the elements of the crime that include the legal element, the material element, the moral element and the element of compliance with the law. Then, the tax evasion crime, which is regulated in Article 359 of the TPL, has not only the highest rate of committing among tax crimes, but also is subject to the heaviest sanction, is examined in detail and the problems that arise in the application of this crime are included in the third part of the thesis. While evaluating these problems, scientific opinions and the decisions of the Constitutional Court, the Court of Cassation and the European Court of Human Rights have been used. In the conclusion part of the thesis, various solutions are given in detail in order to eliminate the problems that arise in the application in question.