Özet:

The offence of concealing of books, records and documents regulated under the scope of Article 359 ( a) (2) of the Tax Procedural Law, has been one of the most discussed topics of the tax criminal law. Due to the distinctlegal character of this offence, legal conditions and core elements of the offence need to be evaluated by taking into account of the inherent concepts and specific particularities of the tax criminal law in the light of general penal provisions. This Article intends to offer a comprehensive analysis of the offence in light of the case law and ensure clarification to the implementation stage. Therefore, this Article clarifies the objective and the configuration of the offence within the scope of the tax criminal law and explicates legal conditions and core elements of the offence. Furthermore, the Article discusses the requisites and featured situations of the proceeding process of this offence for the determination of the criminal responsibility. Finally, this Article offers some proposals pertaining to legislative changes in Article 359 (a) (2) for the best implementation. 

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