Abstract:

It is accepted that there are no illegal taxes in accordance with the principles of the rule of law, and that all kinds of taxes will be collected in the manner and in accordance with the laws. In this case, some disputes may arise in the field of taxation regarding the ordinary course of life. Possible disputes arising in the context of misdemeanor and tax crime in the tax field are resolved within the framework of administrative jurisdiction and tax criminal jurisdiction. Since the legal benefit protected in tax crimes is the benefit of public order and treasury, tax crime is evaluated within the scope of tax criminal law. In the process in question, the situation regarding tax crime continues in various ways and ends in different ways and can be affected by the criminal process. In this context, in our study, the place and importance of tax criminal law in the context of criminal law will be emphasized and the factors that affect and terminate tax crimes that occur within the scope of tax criminal law within the framework of the law will be examined.

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