Assessment of the general structure of Tax Laws: An application in the case of Tokat province

Taxes are an important public income at the point of financing public spending. A comprehensive and important gender-oriented regime, such as tax, must be within certain rules and boundaries. In fact, these rules and limits actually give the taxpayer a legitimate structure. The law provides the legitimacy of the tax. The law is norms that must be observed. Hence, taxpayers acquire a quality of nature by means of laws. There are many taxes and therefore tax laws in the Turkish Tax System. Both the Tax Procedural Code and the different types of tax laws are long and complicated, and constant changes in tax legislation and laws are accompanied by criticism. In this study, it is aimed to evaluate the general structure of tax laws. For this purpose, the general structure, functioning and complexity levels of the tax laws have been studied. In this study, the theoretical compilations and researches were supported by the questionnaire study made in Tokat province. A questionnaire study consisting of 29 questions was applied to a total of 600 people consisting of academicians, lawyers, professional accountants and students of economics and administrative sciences faculties in the city of Tokat. As a result of the questionnaire survey, analysis tests were performed with the SPSS statistical program and the results related to the general structure of the tax laws were obtained according to the obtained data. A number of problems with tax laws have been identified in these conclusions. A number of proposals have been made for a better legal structure in the direction of voluntary voluntary compliance and thus the aim of increasing tax revenues.