Abstract:

As a financial crime, should economic sanctions be imposed against tax evasion? In our study, in terms of financial crime in terms of crime of tax evasion, the legal dimension of the sanctions imposed on this crime has been defined in Turkish Tax System. In the crime of tax evasion, which is one of the economic crime types, the legislator imposes judicial fine and imprisonment as a sanction. Since economic crimes harm individuals' property, the legal value that is protected by these crimes is mostly those with monetary value. In our study, it was discussed in the doctrine that the punishment to be given as a result of the negativity of the assets of the property should be punished as a freedom of punishment.

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