Tax errors and correction mechanisms in tax law

The primary objecve of this study is to explain tax errors and the correction mechanism within the Turkish tax system, based on the provisions of the Tax Procedure Law No. 213 and judicial decisions, and to assess the effectiveness of the correction process while analysing the relevant legal issues. This research examines relevant laws, judicial rulings, and academic studies to identify shortcomings in the current legal framework governing the correction of tax errors. It proposes necessary legal reforms to address the resulting legal issues. In the taxation relationship, the tax administration is on one side, and the taxpayer is on the other, with tax errors potentially arising at various stages of the taxation process. These errors may lead to taxes being unfairly over- or under-collected. The resolution of disputes arising between the parties involved in taxation can be addressed at both the administrative and judicial levels. The correction mechanism emerges as a peaceful resolution method designed to resolve disputes stemming from tax errors at the administrative level. The legal provisions on tax errors are found in Articles 116 and 126 of the Tax Procedure Law. In this research, the identification of tax errors and the correction process are examined, along with relevant legal regulations, legal debates and decisions of the State Council decisions.