KMH 567 - Tax Crimes and Punishments

The aim of this course is to explain the elements of the system in force in terms of tax crimes and to explain the elements of the system in effect in terms of tax crimes and It is the creation of a tax criminal law system.

Within the scope of the course, in order to determine the elements of the criminal system in force, each tax crime type, in accordance with the "classical crime type examination method", the legal value protected by the crime, the perpetrator, the victim, the material element, the moral element, the illegality element, the defect is eliminated. Lifting and affecting reasons have been examined separately in terms of special appearance forms of the crime. The general and special reasons, sanctions and special investigation procedures that reduce the possible penalty relation related to the types of crimes are also included in the third part of the study. During the examination of the aforementioned types of crimes, the existing opinions in the doctrine, national and international judicial decisions, regulations and comparative law were used.