Recidivism which is one of the ancient institution of criminal law is one of the most controversial issiue in criminal tax law. The practice of recidivism causes lots of unfair sitiuation in tax law. However it’s an important way of distributing justice by differantiating in sanctions. The regulation for recidivism is completely different in tax law considering criminal law. In this study, I will analyse the institution of recidivism in.criminal tax law regulations.