Notion of error and procedure for correction of errors in tax law

This master's thesis was written to investigate the concept of error in law and specifically the procedure for correcting errors in our tax law. The purpose of working on this subject is the belief in the importance of achieving harmony between the parties in the face of the abundance of disputes between states and individuals and the inverse proportionality of the development levels of the states. Since the subject of the study is the error correction institution, in the first part of the study, the meaning of the concept of error in general, the regulations regarding errors in our law and specifically what should be understood from tax error are examined. After the concepts of error and tax error were clarified, the error correction institution, which is an administrative solution specifically foreseen in Law No. 213 for the correction of errors occurring in the field of tax law, was examined, and in the last section, the methods to be followed in case the error correction request is rejected were explained. In the conclusion section, opinions, findings and some solution suggestions are included.