Repentance in Customs Crimes and Misdemeanors: A Comparative Assessment
| Autor: | Metin Taş |
|---|---|
| Jazyk: | English<br />Turkish |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | International Journal of Public Finance, Vol 6, Iss 1, Pp 63-78 (2021) |
| Druh dokumentu: | article |
| ISSN: | 2548-0499 70357501 |
| DOI: | 10.30927/ijpf.915903 |
| Popis: | Repentance provides an opportunity for those who have acted against the law. Thanks to repentance, people who have acted against the law, but who apply before the administration takes action, will be largely freed from penalties. As a result, the administration does not encounter excessive or unnecessary workload. Provisions that can also be expressed as "effective repentance" in customs duties are regulated separately in Customs Law No. 4458 in terms of misdemeanors and in the Anti Smuggling Law No. 5607 in terms of crimes. There are some uncertainties about the repentance institution in customs duties. These uncertainties hinder the effectiveness of the regulation. The aim of this study is to evaluate the regret establishment in taxes and customs duties within the scope of Tax Procedure Law comparatively. As a result of the study, it has been determined that the said repentance provisions have different qualities in many respects. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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