Özet:

From the crime of tax fraud; the crime of fake documents and the use of fake documents, the criminal acts are a controversial area in criminal law due to the technical and its own character. Therefore, both crimes should be assessed in the framework of the general criminal law principles and the concepts and characteristics of the tax criminal law. The article aims to provide clarity to the regulations related to the comprehensive analysis of the subject in accordance with the developments and changes in the drinking law to ensure practice cohesion and to contribute to continued discussions. In this context, general conceptual explanations on the tax criminal law are made in relation to the subject of the article, the elements and characteristics of the crimes of false documents and the use of false documents are discussed, the investigations and investigations that need to be done to determine the criminal liability for these crimes. In addition, the judicial conditions specific to these crimes and the specific appearance of the crime are being examined, and solutions proposals are presented in controversial areas.