Vergi kaçakçılığı (Suç teorisi - ceza teorisi ve Muhakeme Hukuku açısından bir analiz)
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Date
2010
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Sosyal Bilimler Enstitüsü
Abstract
In accordance with the predominant theory in the doctrine, tax fraud crimes should be assessed within the intersection of tax law and penal law. In Turkish law, this point of view has a leading effect on the authorities? perception. In this study, we aim to allege an alternative approach for tax fraud crimes. In view of this approach, analysing tax fraud crimes requires to choose either the punitive power or the taxation power of the state. In this study, we have chosen to base our argument on punitive power. This study comprises of two main parts. The first main part deals with the general theory of tax crimes and a specific view of tax fraud crimes. The second main part concerns assessment of tax fraud crimes from the perspectives of both penal law and penal procedural law. With respect to the criminal inference of the study the aim of tax fraud crimes is not to avoid tax loss. Tax fraud crimes endanger public confidence. In addition these crimes are abstract endangerment crimes.
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Keywords
Ceza muhakemesi hukuku, Vergi kaçakçılığı