Proof and evidence applications in tax law

Thesis Type: Postgraduate

Institution Of The Thesis: Bursa Uludağ University, Sosyal Bilimler Enstitüsü, Turkey

Approval Date: 2019

Thesis Language: Turkish

Student: Ali Deniz İnan

Supervisor: UFUK SELEN


Turkish tax system is a declaration based tax system. It is necessary to investigate whether the taxes based on the declarations of the taxpayers have been declared correctly and completely. The investigation of the correct and complete declaration of taxes is carried out by the tax administration and the process is called tax inspection. The claim that taxpayers declare the tax that they have declared incomplete and / or incorrectly after the tax examination makes the taxpayers face a number of criminal sanctions. In the event of a false claim of criminal proceedings, the matter is brought to the judiciary. It is essential that the matter brought to the judiciary be proved by the party claiming the contrary to a normal situation, that is, to carry out the activity of convincing the judge. The tools that can help to provide evidence in the trial phase are called evidence. Our study consists of three chapters proof and evidence will be explained in the first part, the principles of evidence and evidence in different fields of law will be itemised in detail in the second section, In the conclusion section, the evidences are submitted by taxpayers that sometimes are not considered, also some taxpayers do not show sufficient importance and diligence in terms of evidence and the other issue is that the information is obtained about related to other taxpayers by the court is not transmitted to the taxpayers, these three issue will be analyzed and will be offered a solutions.