Evaluation of Repetition Provisions in Tax Law in Terms of Tax Penalties

被引：0

作者：

Ak, Ahmet ^{[1
]}

机构：

[1] Bilecik Seyh Edebali Univ, IIBF, Maliye Bolumu, Bilecik, Turkey

来源：

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES | 2015年 / 10卷 / 03期

关键词：

Tax Criminal Law; Tax Penalty; Repetition;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this study, in the case of repetition of acts which violate legal rules, general principles of criminal law and positive legal rules related to aggravation sanctions which will be applied are examined intended for tax fault and tax penalty. Besides that, it is aimed to include our proposals related to the subject bye valuating findings and searching limping aspects particularly special irregulatory penalties. The research method based on scanning the relevant literature and legislation is applied in our study. The evaluation of the research findings, discussion of contemporaries and suitability taking into account the economic and social structure has been studied to analyze the systematic structure.

引用

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页码：255 / 276

页数：22

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