Tax judicial application principles in tax penalties: A comparison of Türkiye and Germany

This study was conducted to compare the Turkish and German tax judicial systems. Within the scope of the study, Turkish and German tax jurisdiction systems were examined separately, and the comparison was made by descriptive analysis method and documentary source method. In the research, the similarities and differences of the Turkish and German tax jurisdiction system were mentioned.Without departing from the title of the study, the explanation of some specific concepts specific to the tax system is also briefly mentioned in our study. In the study, the concepts of tax crimes are explained within the framework of the Tax Procedure Law and the disputes that may arise in taxation transactions are explained. The structures, functioning and decision mechanisms of Turkish and German tax jurisdiction are explained. The reasons that will reduce the effectiveness of the tax jurisdiction system and the similar and different practices in Turkish and German tax jurisdictions regarding tax crimes and penalties are explained. A general evaluation of tax crimes and penalties in Turkey and Germany has been made. Practices that will ensure effectiveness and efficiency in tax jurisdiction practice are proposed.