Abstract:

Despite the fact that witness statement is characterized as a discretionary proof in the law of procedure, it is frequently used as a means in the realization of justice as proof. Detailed legal arrangements regarding witness statement exist in both civil procedure law and criminal procedure law. Looking from the perspective of tax litigation, there is no legal arrangement regarding witness proof in the administrative procedure law to which tax courts are also subjected. Considering this situation, Council of State decides that the witness should not be called in administrative and tax courts. This prohibition, which de facto exists due to Council State precedents, should be examined in terms of right to a fair trial which is a constitutional right. Especially in the legal actions taken against taxation process in which witness statement influences significantly, contribution of questioning and calling of witnesses to the determination of the taxable event occurs can be of great importance and should be taken into consideration. In the beginning, the paper deals with the prohibition of questioning and calling of witness in tax litigation, discussing it in terms of the right to the fair trial. Then the paper considers what extent the exercising of this right can have an influence on the determination of the taxable event occurs will be examined

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