Tax Evasion Practices In Germany And Turkey In Comparative Law

States, which have an important role in raising the welfare level of societies, need incomes to fulfill their duties. Taxes play an important role in generating revenue sources for the state. For this reason, the tax issue has been one of the most important discussion topics throughout history and continues to be important today. Taxes are of critical importance as the main source of income. Tax Evasion is one of the most important problems that negatively affect the welfare of societies. In addition, as a fiscal policy tool, it is important for other economic units due to its effects on personal disposable income and relative prices. In this sense, it is imperative to establish an effective and fair tax system in order to maximize social welfare. Turkey has been applying the tax procedure based on the German General Tax Law, especially since the harmonization in 1949. Both the German and Turkish tax procedure systems are based on the rule of law, equality and legal security. In the German Tax Procedure Law, the crime of "Tax Evasion" is defined as false declaration or concealment, neglect of tax disclosure duties and tax avoidance, and sanctions such as 5 years and fines are applied. Similarly, Tax Evasion has ceased to be a simple misdemeanor in terms of the Turkish Tax Procedure Law after 2008 and has been determined as a crime within the scope of the Turkish Penal Code. In this study, Tax Evasion Practices in Germany and Turkey are discussed and analyzed in terms of Comparative Law.