Özet:

One of the rules regulating the social life is also the rule of law. Unlike other rules there are some legal sanctions for acting contrary to the law of property. Public authority, desires of the people to lead a life in accordance with the law rules. However, people can exhibit behavior with various motives that is unacceptable of the law rules. In this case, the public authority has the power to impose sanctions in the context of the sovereignty and propelled the people exposed to legal sanctions. One of these sanctions is administrative fine because of falling foul of the Tax Procedure Law. The main purpose of the administrative fine according to falling foul of the Tax Procedure Law is deterrence and rehabilitation as other many legal sanctions. One way of achieving these objectives is the repetition issue. If the taxpayer or withholder is commit same tax offense twice within a certain time and requirement according to Tax Procedure Law at a certain rate increases penalties. In this study, validity terms and results of repetition issue is examined as issue of Tax Penalty Law. It is examined taking into account the doctrine and judicial decisions and made some determination and evaluation

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