Vergi Hukukunda Düzeltme İşlemleri

Abstract

Tax law cannot be considered as a branch of law other than administrative law and is a sub-branch of administrative law. Transactions in tax law are administrative transactions due to the aforementioned nature of tax law. In this respect, it can be expected that correction transactions in administrative law will also appear in tax law. The correction procedures regulated under the Tax Procedure Law No. 213 easily come to mind within the scope of correction transactions in tax law. It is aimed to correct certain errors by the administration without being referred to the courts by establishing an error correction institution. Although it is possible to qualify the aforementioned error correction transactions as administrative correction transactions, correction transactions in tax law are not limited to error correction transactions which are regulated in VUK.Determination of correction transactions other than error correction in tax law will be possible by determining the legal nature of transactions in tax law in the context of administrative transactions. The subject of this study is to reveal the nature of the correction process in administrative law, to determine the similar and different aspects of the error correction application with other administrative applications, to determine the scope of the error correction institution, and to determine whether there are other transactions that can be accepted as correction processes within the scope of tax law other than error correction.