Özet:

Government collects tax from citizens to finance public services by means of compulsory execution. It is essential to collect those taxes in time at real amounts by carrying the authorization of tax-raising power which reflects the virtual essence of the government’s monetary sovereignty to provide public benefit. Some rules regarding fundamental and procedural issues were devised in the field of tax procedural law to regulate the taxation procedures properly between individuals and the government. As known, those regulations related to procedural law and rules precede those fundamental rules because it is essential to enforce procedural rules properly to impose the essence of fundamental rules. For this reason, it is assumed that irregularity will occur unless those laws and rules are obeyed in the Tax Procedure Law. Since those special irregularities are considered misdemeanour in accordance with the Tax Procedure Law, such acts find field of enforcement in the Misdemeanour Law numbered 5326. The irregularity practices are considered to be tax misdemeanour according to the Tax Procedure Law because those sanctions to be imposed as a consequence of special irregularities are modified as irregularity practices for which administrative penalty is performed. In this study, starting from the concept of irregularity practices, discrimination of crime and misdemeanour issues are dealt with and the conceptual nature of those irregularity practices which are another version of misdemeanour and those enforcements related to those acts are also revealed singly by considering the current legal regulations.

Anahtar Kelimeler: