General communiqué in Turkish tax law: Legal issues and solution proposals

General communiqués, representing one of the cornerstones of Turkish tax legislation, hold significant importance in the field of tax law. Prepared by the Ministry of Treasury and Finance, these communiqués serve the crucial function of guiding tax practices, clarifying issues arising during implementation, and ensuring nationwide consistency in taxation. Especially since the 1980s, general communiqués have become one of the primary legislative sources widely utilized in tax law. The aim of this study is to evaluate the general communiqués published in the field of taxation from a legal perspective and to provide recommendations for their lawful use. In this regard, 47 general communiqués prepared by the Ministry of Treasury and Finance, identified to contain legal issues from various perspectives, have been examined through content/document analysis. The legal violations related to these general communiqués have been categorized under five headings, and they have been discussed from a legal perspective, particularly in light of Council of State decisions. The study concludes with proposed solutions to the legal issues identified within the context of general communiqués. In the first stage of the recommendations, "general rules" applicable to both tax laws and general communiqués have been identified. In the second stage, "criteria for legality" developed for the preparation of general communiqués in accordance with the law have been determined. As a result, it is emphasized that general communiqués are an indispensable legal source in Turkish tax legislation; however, it is underscored that these sources must be prepared in accordance with the Constitution, tax laws, and the universal principles of law.