Taxes are collected to provide services to the country’s citizens. Therefore, paying taxes is a duty that citizens owe to both the state and society. Tax evasion is not only prohibited by law, but it also infringes on the rights of those who pay their taxes, making it impermissible. For example, if a product is sold for 12 lira, and 2 lira is tax, selling it without an invoice means evading this 2 lira in tax. This casts doubt on the lawful nature of the earnings. For this reason, business and trade should be conducted in accordance with the rules and regulations.