Witness statement in Turkish tax proceedings law

The subject of the study is "Witness Statement in Turkish Tax Proceedings Law". The study consists of two main parts. In the first part titled "Proof and Evidence System in Turkish Tax Judgment Law", the general framework of the subject will be mentioned, and then the concept of proof in tax law will be explained. Then, the subject of evidence in tax jurisdiction will be explained. After these explanations, under the heading of types of evidence in Turkish tax jurisdiction, the evidences before taxpayers, the evidences before tax administration and finally the evidences within the judiciary will be mentioned. Witness statement evidence, which is important in terms of discovery, expert witness and work, will be explained under the title of evidences formed within the judiciary. In the second part titled "Witness in Turkish Tax Trial", which is the main subject of the study, first of all, what the concepts of witness, testimony and witness statement mean will be explained. Subsequently, the witness statement in the historical process, the witness in Turkish law, the witness in tax law and the cases in which the Law of Civil Procedure and the Tax Procedure Law will be applied will be discussed respectively. Then, respectively, witness statement in tax law legislation, validity conditions of witness statement in tax law, application of witness statement in tax jurisdiction, hearing institution needed for hearing witness in tax jurisdiction, whether the principle of written trial prevents taking witness statements in tax jurisdiction, reasons for necessity of witness statement in tax jurisdiction. will be explained. Finally, the statement of witnesses in comparative law will be mentioned.