Hearing in Turkish tax judgment law

Hearing, the legal basis of which dates back to old times, ancient Greek and Roman Periods , is an old and long-established legal institution that has been practiced since the ancient times. In the history of law, it has gone through various periods in which sometimes only oral procedure, sometimes written procedure and sometimes mixed procedure dominated in the conduct of judgment with the influence of the needs of the societies or movements of policy and thought. It should be accepted that mixed proceeding procedure has been adopted due to the fact that hearing can be conducted upon the request of the parties or ex officio decision of the court in the Turkish Tax Judgment Law Hearing, which is the stage of oral proceeding procedure, is an crucial and useful institution that satisfies the parties, enables the parties to explain their allegation and defense better, the material events in dispute to be shed light on, the judge to form an opinion and the parties to trust the decision. However, the hearing in the tax judgment, in spite of all its existence, is not considered as a means of advancing the proceedings, is considered unnecessary and is not paid sufficient attention to due to the nature of tax judgment, the fact that some issues related to hearing are incompletely, incorrectly regulated or not regulated in the relevant laws, that jurisdictions do not adequately internalize the principles governing the hearing and maintain their writing habits. It was also found out that the parties are little aware of the importance, function and purpose of the hearing. In the determination of these research questions, the importance and purpose of the Tax Judgment Law, which is a sub-discipline of public law, and therefore of the hearing institution, have been questioned and the principles which are important for judgment and hearing and govern tax judgment and hearing were examined. Legal regulations related to the hearing institution have been searched; judicial authorities and the European Court of Human Rights decisions have been examined. Today, in order to better understand the hearing institution, the historical development of some issues related to the hearing is mentioned in terms of shedding light on our study. Comparative Law was also utilized at the level of its relevance. Keywords: Turkish Tax Judgment Law, Hearing, Principle of Publicity, Principle of Orality, Witness