İNGİLTERE, ABD, ALMANYA VE FRANSA’DA VERGİ SUÇLARI VE YARGILAMA SÜRECİNİN DEĞERLENDİRİLMESİ

Vergi kanunlarında mükelleflere yüklenen ödevlerin mükellefler tarafından ihlal edilmesi halinde mükellefler çeşitli yaptırımlara tabi tutulmaktadır. Vergi kanunlarının ihlaline neden olan davranışlar, ihlalin derecesine göre vergi kabahatleri ve vergi suçları olarak adlandırılmaktadır. Hemen her ülkede, hafif olarak kabul edilen vergi ihlâlleri para cezasına tabi tutulmakta iken ağır ihlâller suç kabul edilerek hürriyeti bağlayıcı cezaya tabi tutulmuştur. Çalışmamızın amacı, vergi suç ve ceza sisteminin ve yürütülen yargılama sürecinin aydınlatılarak evrensel yargılama ilkeleri bağlamında değerlendirilmesidir. Farklı yargılama sistemine sahip ülkeler arasından İngiltere, Amerika Birleşik Devletleri, Almanya ve Fransa seçilmiştir. Seçilen ülkelerde vergi suçları ve cezaları, sistematik yeri saptanarak incelenmiş; ardından vergi suçlarının yargılama süreci, soruşturma ve kovuşturma evrelerine ayrılarak değerlendirilmiştir. Çalışmamızın sonucunda farklı hukuk sistemlerindeki ülke örnekleri incelenerek vergi suçlarının yargılama sürecinin bir bütün olarak değerlendirilmiş, bu bağlamda sorunlar saptanarak çözüm önerileri sunulmuştur.

Anahtar Kelimeler:

Vergi suç ve cezaları, vergi suçlarında soruşturma, vergi suçlarında kovuşturma, vergi suçlarının yargılanması

Evaluation of Tax Crimes and Jurisdiction in England, USA, Germany and France

Taxpayers are subject to various sanctions in case of violation of duties by tax laws. Actions that cause violations of tax laws are called tax misdemeanors and tax crimes according to the degree of violation. In almost every country, tax violations, which are regarded to be minor, are subject to fines, while serious violations are regarded crimes and subject to freedom-binding punishment. The aim of the study is to evaluate and illuminate the role and effects of the tax administration, prosecutor’s office and the court in this judgement process of the tax crime and punishment system. For this purpose, England and the United States of America, which use the Anglo-Saxon legal system, and Germany and France, which use the Continental European legal system, were selected from the different countries. In selected countries, tax crimes and penalties were systematically located and examined; Then, the trial process of tax crimes was evaluated by dividing it into investigation and prosecution. As a result of our study, the country examples in different legal systems were examined and the trial process of tax crimes was evaluated as a whole, problems were determined in this context and solutions were presented.

Keywords:

Tax crimes and penalties, investigation in tax crimes, prosecution in tax crimes, jurisdiction in tax crimes,

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