Abstract:

Tax evasion crimes occur with the violation of the crime types specified in the clause of 359 of Tax Procedure Law of Turkey. The ability to prosecute as a result of tax evasion crimes is bound by some conditions by the legislator. In this context, the clause of 367 of Tax Procedure Law is a regulation that includes investigation and prosecution conditions for acts of tax evasion. This regulation stipulated a notion or opinion requirement in order for the tax evasion crimes to be proceeding to the trial stage. In this study, evaluations are made regarding the legal process that lasts from the detection of the evasion crime and the prosecution stage.

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