Vergi kaçakçılık suçuna iştirak ve cezai sorumluluk

Abstract

İf can be processed by a perpetrator of a crime is processed in collaboration with more than one person; participation in the crime is mentioned. Before Tax Procedure Code was amended by Code No 5728, participates in tax evasion crime had arranged art. 360. Before the amendment, according to the Tax Procedure Code of Article 360, more than one person, if they have participated in making acts listed in TPC Article 359, each of the actual processing or directly with the people who committed, provided that individual financial advantage, they are punished penalty of the this acts, also abettors are punished the same penalty. Regardless of the financial of interest those who participated in this acts, they are punished one-quarter of the sentence this acts, also if they caused by participating in the event of the loss of tax they would punish an administrative fine which defined in Article 344. With Code No. 5728, the provision of Participation , which regulated in Tax Procedure Code Article 360, was abolished and the title Article modified in the form Reduction of Punishment . Thus, this related provision converted into only reduction of punishment of participation. In this way, the participation for the tax crime, collected by the center of the crime of tax evasion, the issue of participation aimed to analyze within the general framework of Turkish Penal Code (No. 5237).As a result of new arrangement of the Tax Procedure Law Article 360, participation of tax evasion crime application is not abolished. Only, the provisions dealing with this issue is regulated Turkish Penal Code instead of the Tax Procedure Code, but specific provision, reduction application in the absence of interest, is given by Tax Procedure Code. In this article, participation of tax evasion is examined in new regulatory framework; discussions are given within its own characteristics the tax criminal law.