Türkiye'de 2011 Sonrasında Vergi Kayıp ve Kaçakları Üzerine Bir İnceleme

Abstract

Tax evasion, in the most general terms, is the failure to fulfill tax obligations through illegal means. It can also be expressed as not paying taxes or paying less taxes by not complying with tax laws. This study will focus on actions that violate tax laws. In this regard, criminal actions within the scope of tax misdemeanors and tax crimes and the financial and freedom-binding criminal sanctions envisaged in return will be discussed. 'Tax Evasion Crime', which is the most common tax crime, will be examined within the framework of Tax Procedure Law No. 213 and taking into account the current legislation.

In the continuation of the study, the causes of tax losses and evasion, the evaluation of the reasons that cause tax evasion in Turkey in line with previous studies in the literature, and the audit results to understand the extent of tax loss and evasion in Turkey will be discussed.

The aim of this study is to offer various suggestions to prevent tax loss and evasion and to analyze the effect of increasing audit rates, which is presented as a suggestion in this context, on tax compliance and tax loss evasion.