Özet:

T he Turkish Tax Procedure Code, originating from the Reich Fiscal Code, following a different legal development, shows the background and an alternative version of the German General Tax Code. Regulating the burden of proof in Turkish tax law, Section 3 of Turkish Tax Procedure Code, represents economic perspective and despite the additions made in the legislation such as burden of proof in 1980, needs to be amended according to the developments of law and global necessities. The regulation is actual by a Reform Draft of Turkish Tax Procedure Code. In the Section 5 of the Draft, the rules about general anti abuse and burden of proof are redesigned. Since the regulation is actual, the rule of burden of proof should be discussed historically, theoretically and comparatively with the German General Tax Code. The subject corresponds with the general anti avoidance clause and interpretation rules and the concept of economic perspective in both tax systems. The rule of burden of proof is not only a rule of procedure but it is also related with the basic principles of tax law such as legal safety and ability to pay principles and taxpayer’ rights

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