Tax and administrative law is the branch of law related to the regulation of tax collection and administrative activities of the state. This branch of law covers the legal regulations of the state in the tax collection process, the procedures applied for the resolution of tax disputes and the sanctioning processes of the administration.
Tax and administrative law is governed by the specific legal regulations of each country. In Turkey, the legal regulations on tax and administrative law are determined by the Tax Procedure Law, Tax Law and Laws on administrative procedures. These laws regulate transactions such as tax payments, tax declarations and tax returns of citizens.
Tax and administrative law also guides the judicial system to ensure a fair process to protect the rights of the parties in the event of a tax dispute. In this process, citizens have the right to appeal against administrative actions and the right to apply to the court.
Tax and administrative law is also concerned with the protection of citizens against the tax collection activities of the state. To this end, certain rules are applied to protect the rights of citizens during tax audits. During tax audits, tax inspectors have access to citizens' documents, but they do so within certain limitations and rules.
As a result, tax and administrative law covers issues such as the regulation of citizens' tax payment procedures and the provision of legal regulations on administrative procedures. This branch of law aims to protect the rights of citizens and ensure a fair judicial process.