Violation of Tax Confidentiality as an Offence
نویسندگان
چکیده
Reveal of informations and documents within scope tax confidentiality taxpayers persons related to or using them for benefit is a offense. Violation may cause material moral damage persons, as well loss trust in public deterioration order. Because who are concerned about the safety their information less likely cooperate with administration would be more hesitant share information. Ensuring guarantee provided by state taxpayer’s right. However, this study examines violation criminal For purpose, first all, definition confidentiality, legal terms people required comply regulated Tax Procedure Law No. 213 have been briefly mentioned. Next, we examine elements that offense how perpetrators punished the context Turkish Criminal Code 5237. Finally, has analyzed attempt, participation, repetition, aggregation which special appearance
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ژورنال
عنوان ژورنال: Maliye çal??malar? dergisi
سال: 2021
ISSN: ['2757-6728', '2757-6396']
DOI: https://doi.org/10.26650/mcd2021-888515