7394 Sayılı Kanun Bağlamında Vergi Kaçakçılığı Suçunda Etkin Pişmanlık Müessesesi Üzerine Bir Değerlendirme

In the tax evasion crime, it is possible to avoid being punished with the provisions of remorse and correction before the tax administration learns the crime; but these provisions could not be used after the tax administration learned the crime. The crime of tax evasion was subject to criticism at the point of the high penalties received by the defendants for the crime of tax evasion. With the influence of these criticisms, with the Law No. 7394, provisions regarding effective remorse were added to Article 359 of the Tax Procedure Law, which regulates tax evasion.