Abstract:

Tax cases are also significantly affected by changes of occurred in the concept of the rule of law. One of these is reached the stage of tax justice. Tax justice is the norm, although entering into the constitution, the state which authorized taxation power is responsible for the implementation of this norm. In relation to taxation arrangements, in the case of improvements of weak side position taxpayers have become expressed with the concept of taxpayer rights in nowadays. Tax amnesties, which made randomly by the state without incurring economic and social conditions, constitute one of the most important elements of disrupt horizontal tax justice and equality of competitive among taxpayers. However, the most important norm that must be observed in terms of the rule of law, the state should particularly avoid regulations that will undermine tax justice

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