Abstract:

The offence of misinformation about the company or cooperatives is regulated in the Turkish Criminal Code (TCK) in the offences committed against its property (m.164). But according to its structure, this type of crime can be said to serve to ensure that the economic order, which is part of the public order, is processed in confidence, rather than protecting the values of the property of individuals. In fact, the fact that the persons defined as the criminals, in their declarations to the public or in their reports or recommendations on the company or cooperative to the general assembly, disproportionate information, without any result, is punished by punishment. In this regard, the crime in question is the core area of economic crime, and this is the case, TCK m. It makes it necessary to discuss the systemic position of the regulation in 164. In the study, this issue was evaluated in the framework of the declarations on economic crime. In addition, in the study, the elements of the crime and the specific forms of appearance, the nature of the concepts included in the definition of the crime and the characteristics of the crime's behavior were studied taking into account. In this framework, it has been attempted to address the provisions contained in the Turkish Trade Act (TTK), the Capital Market Act (SPKn) and the Tax Procedure Act (VUK).

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