ADMINISTRATIVE LAW:
Administrative law is a branch of law that is the whole of the rules of public law applied to the establishment and functioning of the administration, and in this sense, it is different from the rules of private law and consists of a number of rules that exceed the rules of private law. In Turkey, the Council of State was established in 1868, which was responsible for dealing with the disputes that may arise between the administration and individuals, and whose decisions were put into effect with the approval of the Grand Vizier and the will of the Sultan, and it was abolished on November 1, 1922, with the abolition of the sultanate. With the 1924 Teşkilat-ı Esasiye Kanunu, the Council of State was re-activated under the same name and with a different structure. Article 140 of the 1961 Constitution; Pursuant to the provision "The Council of State is in charge of hearing and resolving administrative disputes and lawsuits...", it has been replaced by the Council of State.
Administrative law emerged in France in the late 1800s; When compared to private law, it is considered as a young branch of law, and in this respect, administrative law rules are a branch of jurisprudence that is formed by the decisions of administrative judicial bodies in concrete events over a long period of time. Administrative law, from the fields of activity of the administration, security, national defense, traffic, finance, economy, transportation, education, health, zoning, forest, coast, port, environment, public works, private law contracts of the administration (public tenders), customs, tourism, law enforcement activities It is applied to a wide variety of areas of public administration, such as public officials, independent administrative authority (superior boards).
Law No. 2577 on Administrative Judgment Procedure includes the types of lawsuits subject to administrative jurisdiction, annulment lawsuit aiming at the annulment of the administration's transaction, and the lawsuits arising from administrative contracts for the execution of public services, except for the disputes arising from the concession terms and agreements accepted in the doctrine, which aim to compensate the damages arising from the actions and actions of the administration. It has been handled with a dual distinction as a full remedy case.
TAX LAW:
Although the first taxes in the history of the world are in-kind taxes; The modern taxation system emerged at the end of the Middle Ages and began to be taxed regularly for the first time in the 13th century.
The first tax application in the Ottoman Empire was applied by Osman Gazi as Sunday Official (bac) in 1299, the year the state was founded; In the announcement of the painting in question, the statement "Whoever sells in the market and earns money should give two akches of it, if he cannot sell, let him give nothing, and whoever breaks this rule, may Allah destroy his religion and world". In addition, the first law adopted by the Turkish Grand National Assembly opened on April 23, 1920, was the “Ağnam Official (Animal Tax)” dated April 24, 1920 and numbered 1.
Accordingly, the fact that the first laws created in the establishment of states were tax laws is a manifestation of the importance given to taxation. Because it is clear that the state, which undertakes the duty of carrying out certain public services, is within its duty to act as the creditor of the tax relationship for the financing of these services. Likewise, participating in the financing of public services through taxes is a technical necessity for the individual.
In this context, the whole of substantive and formal legal rules regarding the nature of the said tax duty, the emergence and elimination of tax debt, including all public revenues such as taxes, duties, fees and goodwill that the state derives from public power can be called tax law. Tax law is in close relations with other branches of law, especially constitutional law, administrative law, international law, criminal law, trial and prosecution law.
The taxation authority, which is the legal and de facto power of the state to collect taxes based on its sovereignty over its territory, in terms of the rule of law principle (legal administration principle, the principle of generality and equality, the principle of legal security, the principle of certainty, non-retroactivity and other principles) and fundamental rights and freedoms. has been limited. The rule of law principle and related principles alone do not constitute a guarantee for taxpayers / responsible persons. For this reason, the taxation process, which is the cause of the taxable event (assessment based on declaration, tax assessment, ex officio tax assessment, tax assessment by the administration and assessment by way of correction, notification, accrual and collection), tax courts, regional administrative courts, before the Council of State and In any case, individual applications to the Constitutional Court at the national level and to the European Court of Human Rights at the international level can be subject to judicial review.