Özet:

Rejection and refund of unfair or overpaid collected taxes and these taxes’ interest at default interest rate applied by state until the date of the refund from the date of collection is in accordance with the principle of constitutional state. In this way, it will be possible to fully compensate the real loss of the taxpayer, which cannot be covered by the legal regulation in the return of the tax. The purpose of this study is to determine the legal responsibility of the administration arising from the deduction of income tax from the material acts included in mutual termination agreement. Thus, being the narrow and inadequacy of the legal regulations regarding interest in favor of the taxpayer will be explained specifically in mutual termination agreement. As a matter of fact, the emphasis on the deficiencies in the current regulations about tax refund is due to the transformation created by the fundamental rights in the use of the taxation power.

Anahtar Kelimeler: