A Special Case in Terms of Repetition of Misdemeanors: Special Irregularities

• Main Authors: Burçin Bozdoğanoğlu, Vakkas Yurtlu
• Format: Article
• Language: English
• Published: International Public Finance Conference/Turkey 2021-06-01
• Series: International Journal of Public Finance
• Subjects: repetition; tax criminal law; tax misdemanours; special irregularity misdemanour
• Online Access: https://dergipark.org.tr/tr/download/article-file/1715561

Repeats in the Tax Criminal Law; It refers to the expression that a person who committed a misdemeanor before, after a certain period of time, the second misdemeanor can be increased in different dimensions. Although the provisions of repetition in terms of tax misdemeanors are included in the 339th article of the Tax Procedure Law No.213, only the fault of the tax ban and the fault of general irregularity are included within the scope of the article. Therefore, the special irregularity of misdememanour is not included in the scope of repetition and has been excluded. This situation causes differences in interpretation in the literature on how the special irregularity of misdemanour can be evaluated within the scope of repetition. In this study, literature scanning method was used; In terms of tax misdemeanors, the practice of repetition is given place at a general level, and the applicability of the repetition provisions in special irregularity misdemeanors, which constitute the main subject of our study, is evaluated especially within the framework of interpretation techniques in tax law.