Türk Vergi Hukukunda Hata Kavramı ve Düzeltme Yolu

Abstract

Errors in taxation procedures can be corrected due to correction procedure according to Tax Procedure Law. Correction procedure can be implemented with tax errors which are defined in the same code. Purpose of this arrangement is, quick and easy resolution of illegalities which caused by tax errors without appealing judical remedy. However, wrong convictions, which may occur during determination of the tax errors’ scope and judical procedure after rejection of the correction application, can couse forfeiture for the taxpayers. This study’s subject is specifying the extent of tax erros, procedure of correction application and judicial remedy in case of rejection of mentioned application.