Legal notice in tax law

Tax is one of the most important issues within the framework of law and politics disciplines. The reason for this is that the state intervenes in the property rights of individuals in order to finance the services provided free of charge. In today's modern state, the transfer of taxes to the treasury takes place based on many detailed legal provisions. One of the important steps in the transfer of tax to the treasury, which is subject to the detailed provisions, is the notification process. The judiciary constitutes the most important assurance of individuals against the interventions to the right to property under the name of tax. However, in order for individuals to apply to the judiciary, they must be aware of these taxation processes, and the notification process comes into play at this stage. The notification process not only informs the individuals about the taxes to be paid. At the same time, it provides these taxes to be paid to individuals and ensures their approval. Because the rules of law in modern societies are based on reason, the most reasonable way to ask individuals to comply with these rules is to persuade them and get their approval. In the study, the nature of the notification process is revealed within the framework of the legal discipline, and then the concept of notification in the taxation process is examined in the light of the provisions of the Tax Procedure Law. For this review, both the sources in the literature and the judicial decisions are used.In the study, it is tried to reveal what practices and regulations should be in terms of the rule of law in the taxation process. In conclusion, in the broadest definition, the study examines the theoretical and practical aspects of the concept of notification in the taxation process with the regulations of the Tax Procedure Law in the light of the rule of law and related principles. Keywords: Keywords: Tax, Law, Notification.