VERGİ KAÇAKÇILIĞI SUÇLARININ CEZALANDIRILMASINDA ETKİN PİŞMANLIK KURUMUNUN VERGİ CEZA HUKUKU İLKELERİ BAKIMINDAN DEĞERLENDİRİLMESİ

Abstract

Effective repentance in the punishment of tax evasion crimes is regulated by Article 4 and 6 of The Law on Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and The Law on Amendments of Certain Other Laws and Decrees (Law No. 7394, dated 08.04.2022) with the provisions added to Article 359 and Provisional Article 34 of Tax Procedure Law (Law No. 213, dated 04.01.1961). Accordingly, if they meet the conditions determined in the Law, it will be possible to reduce the freedom-binding penalties to be imposed on tax evasion crimes. Effective repentance provisions in tax evasion offenses are applicable at the stages of investigation, prosecution and execution, but also allow the reduction of half or one third of the freedom-binding punishments to be imposed according to their conditions. It is stated in the doctrine that effective repentance regulation may cause some problems. These discussions are made the violation of the regulation conditions on some constitutional principles, the acts of arranging or using a misleading document related to its content are considered together within the scope of a successive crime, the time and procedure of the payment related to the taxation envisaged to be made in order to benefit from the effective repentance provisions during the investigation, prosecution and execution stages, opinion requirement, and how to apply effective repentance provisions at the stage of ordinary legal remedies. From this point of view, in this article, it is aimed to evaluate the effective repentance regulation in terms of tax criminal law principles, according to the principles of constitutional, criminal and tax law. Along with the legal regulation, the Court of Cassation also envisaged the implementation of effective repentance provisions in the punishment of tax evasion crimes during the prosecution stage, and these decisions were also included in the scope of the article.