Özet:

In our study, we will discuss the crime of tax fraud in Article 359(b) of the VUK. The invoice and other tax-related documents are the "special documents" which constitute the subject of Article 207 of the CPC. In the special document in the TCK, in the crime of fraud, false document arrangement itself was not considered a crime, and the use of false document for the formation of the crime was also sought. In Article 207 there is no punishment for content fraud. In other words, fraud in content in a private document does not constitute a crime. In contrast, in Article 359/b of the Tax Procedure Act, it is also a crime to order the document as a false as the content fraud is punished, such as the invoice in the special document provision. Furthermore, the facts of violating, destroying or hiding the special document in Article 208 are arranged in a different manner than the TCK in the type of crime that we will investigate. For these reasons, in terms of the special documents relating to the tax system, Article 359(b) of the VUK constitutes a special standard according to the regulation in the TCK. It is also important to examine the characteristics contained in Article 359(b) of the VUK. The article will address the crime of tax fraud under article 359(b) in order to cover the issues of chaining crime and the responsibilities of corporate managers, in particular in the practice. As the subject is addressed, the method of criminal investigation, which is generally accepted in the Turkish criminal law doctrine, has been followed.

Anahtar Kelimeler: