Tax Law & Litigation

Irregularities in the obligation to pay taxes, which is one of the duties of citizenship, require aggravated sanctions in the Tax Procedure Law. The content of tax law reveals both individual rights and the state's rights and sanction power over the individual. Tax debt, the state's right to impose tax debt penalties, and what individuals must do in this process are handled within the scope of tax law.

What is Tax Law?

Tax Law is the branch of law that regulates the mutual rights and duties arising from the tax relationship between the state and real and legal persons, within legal limits. By definition, tax law determines the forms and conditions of assessment, notification, accrual and collection transactions in taxation transactions, and also includes solutions to tax disputes arising from the administration's deviation from these forms and conditions. It also deals with disputes arising between the tax administration and taxpayers or tax officials due to tax practices. These issues are regulated in the Administrative Procedure Law No. 2577.