Özet:

In tax law, collecting tax revenues has an important place in order to meet public expenses. The tax relationship between the taxpayer and the state regarding the collection of tax revenues naturally ends with the payment of the tax debt. However, there is not the only reason for the expiry of tax debt or related penalties. In addition to the payment, reasons such as statute of limitations and amnesties also have the feature of ending tax debts and penalties. It is included in the Turkish tax law as an institution that allows the cancellation of tax debts due to abandonment, natural disaster or the impossibility of collection, which is governed by the Tax Procedure Law and the Law on the Procedure of Collection of Public Receivables. In this study, first of all, the legal nature of the concept of abatement is expressed, then the reasons that terminate tax debts and penalties and the comparison of these reasons with the abatement regulation are discussed, and after the situations that abatement regulation are mentioned, the general evaluations about the institution are made in the conclusion part.