An important resource on the Turkish tax justice system

Cyprus International University (CIU) Faculty of Law Lecturer Assist. Prof. Dr. Hasan Oral's book titled "Tax Judiciary System, Turkey-Germany-France Compared" has been published.

The book is published by Adalet Publishing House, was written according to norms of the discipline of international comparative law as well as the judicial system of tax law which is considered a sub-branch of administrative law.

Oral stated the since the Turkish tax justice system is considered to be modeled on the two European countries, the book includes a comparison of the tax judicial systems of Germany and France with the tax judicial system of Turkey.

Providing information about the chapters of the book, Oral said, " the first part of our study is on the historical development of the tax judiciary system in our country, followed by the situation of the tax judiciary before the Republic, the development process of the tax judiciary in different periods after the Republic and concluded by a discussion section on the establishment and structuring of the modern tax judiciary system."

Stating that the historical background and current structuring of the German and French tax jurisdiction systems are examined in the second part of the book, Oral stated that in the conclusion of the study, the prominent features of the German and French tax jurisdiction systems are discussed and compared with the tax judiciary system in our country.

Oral also talked about his purpose in writing the book and said, "Adhering to the principles of judiciary trial within the scope of the book will contribute to eliminating the cumbersomeness in the judicial phase and will also prevent the formation of different jurisprudence and make the jurisprudence more consistent and stronger within the legal system. It is important to benefit from every possible tool and experience to exercise tax judiciary trial in accordance with the principles of trial, justice and equity." 

Pointing out that one of these and the most important one is to examine the experiences of modern, democratic countries that have made progress in tax jurisdiction, Oral said, “The best way to measure the progress of our country in this field is to compare it with the systems of the most established countries of European law, such as France and Germany.”

Oral stated that the study can also be used to serve the development of the tax judiciary system in Turkey by identifying the positivity and deficiencies of the tax judiciary in Turkey by examining it in the light of the discipline of international comparative law.