Kaçakçılık suçunun manevi unsurunun Türk Ceza Kanunu ile Vergi Usul Kanunu açısından incelenmesi
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Date
2012
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Sosyal Bilimler Enstitüsü
Abstract
Taxpayers, who are disobedient to the tax laws applying unlawful methods and do not fulfill their obligations about taxes, commit criminal acts of that result from evasion, which is the most common reaction against taxes, and hinder deriving tax revenues. In this study, the analyze, whether the mens rea between the crime, which causes evasion and criminal is a result of a volitional act, which is faulty, or not, was approved.The study consists of two chapters. Within the first chapter, the regulations about the crimes and punishments were handled in terms of tax and criminal law firstly. Then, on account of there is no regulation about mens rea of the crime that was foreseen under Art. 359 Tax Procedure Code, it was discussed under Turkish Criminal Code. In the second chapter, it was explicated the historical development, definitions and components of mens rea of the crime of evasion and also it was analyzed the structure, the position in tax law, and legal consequences of mens rea in details.
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Kaçakçılık, Türk Ceza Kanunu