Capacity in cases resulting from taxation

In this thesis, capacity, which is one of the primary review subjects in the Law No. 2577, is examined within the context of tax cases. The capacity is evaluated in accordance with the Law No. 2577, Law No. 6100, Law No 213 and Law No. 6183. Differences about the interpretation of provision in the capacity in the Law No. 2577 and Law No. 213 are handled. The limitations about capacity, which is derived from legislation and practice of law, is assessed within the scope of the right to access a court. This thesis has been prepared by benefiting from the legal doctrine, studies in this area and juridical verdicts. Keywords: cases resulting from taxation, objective capacity, subjective capacity, standing to sue, capacity to sue, infringement of interest, infringement of right, tax payer, tax responsible.