Author : Çağlasın YALDIZ
Number of pages : 317-328


ABSTRACT The tax relationship, which is a public law relationship, deals not only with the duties of taxpayers but also deals with their rights. So the tax rules were included in our legislation as one of these rights. In this relationship, which is basically based on the principle of legality of taxes, the administration has been given the authority to conduct transactions from time to time in order to be practical due to reasons such as the number of taxpayers and the intensity of tax transactions. Likewise, the tax rules are important in order to help that the laws which are complex be understood by taxpayers. Accordingly, the concept of the tax rule is based on the right of the taxpayer, foundation of which is protection of taxpayers, to request an explanation from the tax administration and to eliminate his hesitations in this way. The tax rules are among the auxiliary sources of Tax Law. In this study, the concept of tax rule, its legal content, scope, its place within the norms, the process of operation and the competent authorities in this process, the duties of these authorities, the rights and duties of the taxpayer regarding tax rule, the procedures and principles to be applied in the requests of a tax rule, the legal bindingness and results of tax rules, the tax review process and its impact on tax penalties and, finally, up-to-date issues related to tax ruling process to be handled.


Tax rules, public law, tax law.


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