Book and document protection and submission obligations of the taxpayers in Turkish tax law

To keep the books and documents which are required to be kept and arranged in accordance with the Tax Procedures Law No. 213 and to submit them if requested by the authorized officers and authorities are the obligations imposed on the taxpayers by the lawmakers. This thesis titled "Book and Document Protection and Submission Obligations of Taxpayers" has been prepared in order to examine the rules of these obligations and the results of the failure to fulfill these obligations. In this context, firstly, the legal basis and scope of preservation and presentation works are discussed. Subsequently, the process of submitting the books, documents and records and the issues affecting this process are included. In controversial cases encountered during the delivery process, solution suggestions were made considering the case law of judicial bodies. Lastly, the judicial and administrative consequences of non-fulfillment of the obligation to be presented and the circumstances affecting the punishment of non-indictment were examined.