OMBUDSMAN IN TAX LAW
VERGİ HUKUKUNDA OMBUDSMANLIK

Author : Özge BALABAN -- Ümit Süleyman ÜSTÜN
Number of pages : 491-513

Abstract

The transformation of the state in the course of time has brought with the understanding that it can be controlled. In time, public services have diversified and the effects of the state on economic and social life have increased. Individual-state relations have become an inevitable routine of social life. In today's modern state structures, it is a necessity to protection in various ways the individual who in a weak position against the unlawful acts and operations of the administration. For this purpose, some control mechanisms are foreseen as a requirement of the rule of law. The Ombudsman Institution is one of new applied alternatives of this control mechanisms. The purpose of this study is to evaluated of the Ombudsman Institution in the context of tax law which is one of the most intervening area with the fundamental rights of individuals. In this study; Ombudsman explained conceptually and historically, has then examined Turkey’s implementation in the concept of Law on the Ombudsman No. 6328. Finally, the effects on Tax Law of the Institution making a decision about complaint applications since 2013 were examined in the light of annual reports. It is concluded that the Institution has important functions in the context of tax law and these functions will increase in the future.

Keywords

Ombudsman, Ombudsman Institution, Law No: 6328, Tax Law.

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