Payment under protest in Turkish Tax Law

The purpose of this study on the " Payment Under Protest in Turkish Tax Law" is to examine the effects of payment under protest to judicial process by considering the reasons for the emergence of this concept in tax law and its legal nature. Despite the fact that the payment under protest has a large and important role in practise, the lack of extensive research on this topic was also a factor in its selection as the subject of this study. In this context, the concept of payment under protest, its historical development, its relationship with various legal disciplines, application procedures and methods, and its relationship with fundamental rights are examined. Furthermore, various and contradictory judicial decisions on payment under protest, as well as the constitutional court the decisions, which are examining the issue in terms of fundamental rights and freedoms, are examined, and evaluations and opinions are provided.