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2
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74
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35
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1
Çalışmanın amacı, mali suçlar içinde önemli bir yeri olan vergi kaçakçılığı suçu ile mücadelede, adli muhasebenin önemini vurgulamaktır. Bu çerçevede, çalışmanın ilk kısmında, adli muhasebenin kapsamı hakkında bilgi verilmiş, sonrasında Türkiye’deki vergi mevzuatı esas alınarak vergi kaçakçılığı suçuna değinilmiş ve son kısımda, gerçek bir dava dosyasından alınmış örnek olay analiz edilerek adli muhasebenin vergi kaçakçılığı suçunun tespitindeki rolü açıklanmaya çalışılmıştır. Mahkemeye intikal etmiş olan bu örnek olaydaki deliller, adli muhasebe çerçevesince incelenmiş ve olayın çözümlenmesinde adli muhasebenin ne ölçüde kullanıldığı tespit edilmeye çalışılmıştır.
The aim of this study is to emphasize the importance of forensic accounting in the fight against tax evasion which has an important place in financial crimes. In the first part of the study at this context, information is given about the scope of forensic accounting, after the tax legislation based upon reference to the tax evasion in Turkey and in the last part, by case analysis taken from an actual case file had tried to explain its role in determining the tax evasion forensic accounting. The evidence in this case, which was referred to the court, was examined within the framework of forensic accounting and to what extent the forensic accounting was used in the resolution of the incident was tried to be determined.
The aim of this study is to emphasize the importance of forensic accounting in the fight against tax evasion which has an important place in financial crimes. In the first part of the study at this context, information is given about the scope of forensic accounting, after the tax legislation based upon reference to the tax evasion in Turkey and in the last part, by case analysis taken from an actual case file had tried to explain its role in determining the tax evasion forensic accounting. The evidence in this case, which was referred to the court, was examined within the framework of forensic accounting and to what extent the forensic accounting was used in the resolution of the incident was tried to be determined.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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