The prohibition of analogy principle at Turkish tax jurisdiction

Despite the all efforts to make laws flawless, it is inevitable that theyoccasionally contain gaps. The method of abstract rules adapted in makinglaws prepared with this consciousness require that legistors should onlylegislate abstract rule of law and that adjudicators should find the answers bycommenting the rules of law. Within this process, adjudicators benefit fromthe rules of logic.As one of these rules; analogy means that an enacted rule is applied inanother case that similar qualified with it but not enacted.The reason of the fact that often taking analogy action in private law isforbidden in tax law is legality principle of taxes. Thus, by avoiding thecreation of tax liability to tax payers without enacted, legal safety is provided.