INDIVIDUAL APPLICATION TO THE CONSTITUTIONAL COURT IN TAX JURISDICTION

Abstract

Individual application to the Constitutional Court is an important remedy in tax jurisdiction. Opening the way of individual application to the Constitutional Court in the resolution of disputes between taxpayers and tax administration has made a positive contribution to Turkey's rule of law. Tax is the money that the state takes from taxpayers for the purpose of providing public services as determined by law, according to their ability to pay, and the final solution authority in a possible dispute that may arise between the administration and the taxpayer during the taxation process is the judiciary. In the decisions of the Constitutional Court in individual applications related to taxation, decisions have been made regarding whether the right to a fair trial and the right to property have been violated in general.