The evaluation of the acts of issuing and using forged documents in accordance with Council of state decisions within the Tax Procedure Law

In the preamble of the 1982 Turkish Constitution, it is stated all Turkish citizens have common rights and duties towards the national existence, and under the section titled "Political Rights and Duties," it is mentioned that taxes will be imposed on all citizens. The Law No. 213 which is known as the Tax Procedure Law comprises the principles and procedures regarding the collection of taxes from citizens. There are five main sections in this law and the fourth section is "Penal Provisions." In this section, there are provisions regarding crimes and penalties for taxpayers who commit acts contrary to tax laws. Among these crimes are the acts of preparing and using forged documents, which are among the methods used by taxpayers to evade taxes. Taxpayers who are found to have committed forgery and tax evasion through the use of forged documents during examinations conducted by audit officers affiliated with the tax administration can resort to tax litigation procedures against the decision. The purpose of this thesis is to form an opinion on whether there is a compliance between the interpretations of the tax administration, which are considered as administrative interpretations, and the interpretations of the judicial organs. The thesis study is limited by selecting the years 2021 and 2022, by selecting for the administrative acts subject to litigation for the subject matter, and by selecting the method of interpreting Council of State decisions and document analysis. As a result of the research conducted, it is concluded that the interpretations made by the administration do not comply with those made by the Council of State, which is one of the judicial authorities, and that there are differences in interpretation.