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64
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19
The offense of breach of tax privacy is legalized in the article 362 in the 213 numbered Turkish Tax Procedure Law. But the introduction of breach of tax privacy isn’t in this article (art. 362). The introduction is in article 5 of the same law. Article 362 of the said law introduce the offense but it doesn’t show the sanction of offense. The law makers preferred to legalize the sanction of this offense by taking reference to article 239 in 5237 numbered Turkish Criminal Law. The basic purpose of this arrangements which bans to breach of tax privacy is to provide the safety of tax incomes of state by protecting the breach of private life and the public trust. In our study we purposed to examine the importance of providing this safety and also legal arrangements, the problems of this arrangements and the elements and special appearance forms of this offense by taking basic the general provisions of Turkish criminal law
The offence of breach of tax privacy is legalized in article 362 in the 213 numbered Turkish Tax Procedure Law. But the introduction of breach of tax privacy isn't in this article (art. 362 is. The introduction is in Article 5 of the same law. Article 362 of the said law introduces the offence but it does not show the sanction of the offence. The lawmakers preferred to legalize the sanction of this offence by taking reference to article 239 in 5237 numbered Turkish Criminal Law. The basic purpose of these arrangements which ban to breach of tax privacy is to provide the security of tax revenues of the state by protecting the breach of private life and the public trust. In our study we intended to examine the importance of providing this safety and also legal arrangements, the problems of these arrangements and the elements and special appearance forms of this offence by taking basic the general provisions of Turkish criminal law
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Dergi Türü : Ulusal
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