Proof and evidence of in tax trial

The master's thesis titled Proof and Evidence in Tax Trial consists of an introduction, three chapters and a conclusion. The aim of this study is to reveal the accuracy of the statements made by the taxpayers or the administration during the trial process, what are the means of proof and evidence that will reveal the accuracy of these statements, and to evaluate them from the perspective of the administration, the taxpayer and the judiciary. Because determining the accuracy of these statements in a proper way is important for justice to be served and the truth to be revealed. Therefore, in the first part of this study, the concepts of proof and evidence are explained in terms of civil procedure law and tax law, and then what can constitute proof and evidence within the framework of tax jurisdiction is discussed in detail. In the third chapter, the principles that dominate tax jurisdiction law are mentioned. The impact of these principles on the case in terms of tax jurisdiction is discussed. Where necessary, how these principles are included in other branches of law is also included.