Interpretation in Turkish Tax Law

Interpretation, in its most basic definition, means "understanding" and exists in both social sciences and art, shortly, in all areas of life. The effort to understand has turned interpretation into a methodology, and thus interpretation has gained methodological importance. Certainly, interpretation has manifested itself in the field of law and has played a major role in making law scientific. The purpose of this study is to address interpretation in the field of Turkish Tax Law with all its aspects. Because interpretation and implementation of the law are intertwined concepts and many problems in tax law arise from the fact that interpretation is not sufficiently understood. In this study, first of all, interpretation is mentioned in general terms and the origin and spirit of the concept is tried to be explained, then, under the title of Interpretation in Turkish Tax Law, the specific situations in tax law are examined and the interpretation approaches in many judicial decisions and disputes, especially in the Council of State, are tried to be revealed.