Abstract:

Tax, as a concept, which is money received from individuals based on public power. With the occurrence of the event that causes the tax, a tax liability arises on the taxpayer, and it is possible to collect a certain amount by using public power by the administration. In terms of taxation, which is one of the areas where interference with property rights is the most intense, violation of the rights of individuals may come up in some cases. In other words, administrative authorities can carry out illegal activities by exceeding their superior powers. Therefore, judicial review of administrative acts and actions within the framework of legal rules is important and necessary. As a rule, it can be stated that the lawsuits filed against taxation procedures, as in other administrative acts in Turkish law, are also administrative cases. In this direction, the addressees of the administration's acts and actions may apply to the administrative judiciary with the basic demand of their rights and interests. It is adopted that the settlement of disputes in the way of administrative jurisdiction is settled on a specific case. In this context, there is a separate type of case in the form of tax cases in the administrative jurisdiction, and the legal nature of legal and tax cases has been a debated issue. In this direction, legal examinations of tax cases have been examined.

Keywords: