Irregularities in the tax payment obligation, which is one of the citizenship duties, require stricter sanctions in the Tax Procedure Law.
The tax law content reveals both individual rights and the rights and sanction power of the state on the individual. Tax debt, the state's right to apply tax debt penalties and what individuals have to do in this process are dealt with within the scope of tax law.
Tax Law is a branch of law that regulates the mutual rights and duties arising from the tax relationship between the state and real and legal persons within the legal limits.
As per the definition of tax law, it determines the form and conditions of the imposition, notification, accrual and collection transactions in taxation transactions, but also includes solutions in tax disputes arising from the administration's departure from these forms and conditions.
It also addresses the disputes arising between the tax administration and the taxpayer or tax responsible due to tax practices. These issues are regulated in the Code of Administrative Jurisdiction No. 2577.
