Tax Case: A Review of its Theoretical Nature and Reflections

Co-Authors: Kerem Canbazoglu - Ahmet Eren Altay

In the process of taxation and collection of tax receivables we can come across with some concrete examples of state’s high demanding and compulsion power over the persons that constitute the state itself under the body of public law.

Within the process(es) mentioned above, the case will be the utilization of some of the State’s powers that arise from public law via tax administrations and this situation will bring up the law compliance control of the utilized powers and accordingly, control of the tax administration and problems/questions of efficiency of the control. Under the heading, control of administration, it is for certain that the effectiveness of the procedures of the judicial control of administration is closely related to the rule of law principle that is to be realized with. The efficiency of the judicial control of the tax administration’s transactions is related to the determination of the nature of the dispute arising during the taxation affair and accurate selection of procedural law instruments that will serve in the settlement of the dispute.

This study aims to determine the nature of the dispute in the process of settlement of the tax cases by judicial bodies, by means of categorically designating the tax disputes in administrative disputes and tax cases in administrative cases and explicate the relation between the institutions belong to procedural law utilized in the settlement of this dispute and provide solutions to some of the problem areas. (From the abstract)

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