Vergi Hukukunda muhasebe hilesi ve hukuki sonuçları
Özet
In general, violations tax law order emerge as actions damaging economic interest of governments. Because of this reason, mentioned actions are catogorised as economic crimes one of which is accounting fraud. The term "accounting fraud" is located in article 359 of procedural tax law no. 213. According to this article while those who commit accounting fraud on books and records which are being held according to tax laws are imprisoned for 18 months to 3 years; acoording to the article 344 of the same law tax loss penalty is applied three times. These provisions of Law no. 213 asserts particular severe consequences to accounting fraud and for this reason the term accounting fraud should be explained in detail. In this study, account and accounting fraud crime is examined. In this manner firstly the general concepts and principles are explained and the books those are the bases of accountig fraud are analysed. Further, case studies those could be encountered in the context of account fraud are handled. The special types of accounting fraud crime in terms of criminal law and the conditions affecting the penalty are also in the scope of this work. Lastly, the legal consequences of accounting fraud crime are evaluated and a new description is suggested by taking into consideration actual issues arising from mentioned crime.