Invitation to explanation mechanism under the tax law

In this study, the Invitation to Explanation Mechanism, which is regulated under Article 370 of Tax Procedure Law No. 213 in accordance with Article 22 of Law No. 6728, is examined. In this context, the provisions of the General Communiqué No. 482 on Tax Procedure Law issued in line with the authority granted to the Ministry of Finance and Treasury were also included in the scope of the study. The core of the study is based on the theoretical basis of the Invitation to Explanation Mechanism and its evaluation within the framework of the basis legistation on Turkish tax law. While examining the Invitation to Explanation Mechanism, the doctrinal views on the fundamental issues of tax law were used, the studies examining the Invitation to Explanation Mechanism were reviewed, the different views put forward in these studies were discussed and the assessments were made by taking into consideration the decisions of the European Court of Human Rights and Turkish courts. The balance between the process of transferring the public receivables to the treasury and the taxpayer's rights was tried to be taken into consideration and accordingly, suggestions were made.