Tax law is a branch of public law that regulates the financial activities of the state and determines the legal framework of the taxation process. It regulates tax obligations on individuals and institutions in order to create the state's revenue sources, determines tax collection processes and explains how to resolve legal disputes related to taxation.

Scope of Tax Law

Tax law covers many different issues related to the taxation process:

• Types of Taxes: The scope and application of different types of taxes such as income tax, corporate tax, value added tax (VAT), special consumption tax (SCT).
• Tax Liability: Rights and responsibilities of natural and legal persons who are obliged to pay taxes.
• Tax Debt and Payment Processes: Legal regulations on how tax debt arises, when and how it must be paid.
• Tax Audit and Sanctions: Sanctions and penalty provisions to be applied in cases such as tax evasion, irregularity and under-declaration.
• Tax Disputes and Solutions: Legal disputes that may arise between tax offices and taxpayers and their resolution mechanisms.
• International Tax Law: Double taxation agreements, international tax competition and global tax policy arrangements.

Importance of Tax Law

• Provides Financing for the State: It constitutes the source of income for the state to sustain public services.
• Ensures Tax Justice: It aims to ensure fair and equitable taxation.
• Maintains Economic Balance: Through tax policies, economic growth, investment and public expenditure are managed in a balanced way.
• Combats Tax Evasion: It introduces legal regulations and imposes sanctions to prevent tax loss by the state.
• Provides Legal Assurance: It protects the rights of taxpayers and ensures that taxation processes are carried out in a transparent and lawful manner.

Tax law is an important branch of law that strengthens the financial structure of the state, regulates the tax obligations of individuals and businesses and contributes to economic stability.