Vergi Kaçakçılığı Suçunda Etkin Pişmanlık

Abstract

In the conjuncture we are in, in an environment where the social state understanding is gaining strength; the amendments made in tax laws are based on the idea of improving the tax system in accordance with the transforming economic and social life. Timely assessment, accrualand collection of revenues, which are collected under the name of tax and constitute a significant share of public revenues, are important for the performance of public services. However; increase in public services, the increase in tax rates in terms of financing services, and the imposition of new taxes reduce the tax compliance of taxpayers and give rise to the results such as tax avoidance and tax evasion. It is a necessity for State to take effective measures against significant tax losses. With Article 4 of the "Law No. 7394 On Evaluation of Immovable Properties Owned by Treasury and Amendments to the Value Added Tax Law and Amendments to Certain Laws and Decree Laws", which was adopted on April 8, 2022 and published in the Official Gazette dated April 15, 2022, effective remorse provisions were added to Article 359 of the Tax Procedure Law No. 213 regarding tax evasion crimes. Thus, with the regulation in question, the institution of effective repentance, which is accepted as a personal reason that removes the penalty or requires a reduction in the penalty in some crimes that have been completed with all their elements, in terms of its legal nature, has also found application in tax evasion crimes. In the first part of the study, which consists of three parts, concepts related to the institution of effective repentance are emphasized. Subsequently, the legal nature and elements of the institution of effective repentance and which crimes fall within its scope are explained. At the end of the relevant section, the institution of effective repentance is compared with similar institutions. In the second part of the study, the appearance of tax evasion crime from past to present and the transformations it has undergone throughout the historical process are explained in chronological order. Again, in the relevant section, explanations about the penalties, its elements, special appearances and pursuance of tax evasion are included. In the third part of the study, effective repentance and its elements in the crime of tax evasion are focused on.