Vergi Ceza Hukukunda İçtima ve Tekerrür Kavramlarının Vergi Suçlarına Etkisi
The Effect of Joinder of Offences and Repetition Concepts on Tax Crimes in Tax Criminal Law

Author(s): Taner Ercan
Subject(s): Criminal Law, Criminology, Fiscal Politics / Budgeting
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Offences; Repetition; Tax Crimes; Tax Criminal Law;
Summary/Abstract: One of the most important factors forming social order and discipline is law. With the establishment of the rules of law within the scope of the needs of the individuals who make up the society, public order is ensured and social values and rights are protected on the legal platform. The defense of the order in question and the provision of justice in the society are also possible with a strong, reliable and fair punishment system. Criminal law is the legal discipline that protects public order and prevents actions aimed at abolishing this order. Criminal law can be defined as all of the legal rules that determine human behaviors that are considered as crimes and envisage sanctions against these behaviors in the context of criminal law. Criminal law has a protective and punitive function in this respect, and in case of the realization of the punishing function, the protective function of the society occurs. Criminal law makes use of many different legal institutions while fulfilling these functions. Among these, there are the institutions of association and repetition, which are among the special appearance forms of crimes. It is the gathering of crimes and punishments that take place as an exception to the real society in criminal law. It is a criminal law institution that envisages giving a single punishment to the perpetrator despite the presence of more than one crime, within the conditions of the law. Repetition, on the other hand, refers to the situation of...

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