Özet:

A fine is the monetary amount issued by certain authorities in exchange for a crime or misdemeanor and received from persons' assets. These amounts are sometimes determined only as money and sometimes as the equivalent of sanctions restricting freedom. The penalties imposed by the administration within their own are administrative fines and these penalties are issued by the administration without moving to the judicial body. Judicial fines are imposed by a judicial body and within the limits indicated by law. In addition to the differences in the comparison of administrative and judicial fines, there are also similar situations. In terms of determining the type of punishment, it is essential that the misdemeanor and criminal verbs are explicitly ruled in the relevant laws. The penalties to be given within the scope of the verbs are decided depending on the formation of some conditions. In administrative fines, the fault and economic situation of the person who committed the offence are generally determinant, while in judicial fines, the factors involved in the commission of the crime should be taken into account. The penalties collected are transferred to different budgets depending on the type. On the other hand, the process of appealing the sentences changes. Administrative and judicial fines may be enforced under their own laws as well as tax laws. In this study, similar and different characteristics will be revealed by explaining the provisions of the basic laws of administrative and judicial fines. Subsequently, the administrative and judicial fines contained in the tax laws will be explained and the sanctions provisions will be examined.

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