Proof and evidence in Turkish tax litigation

Turkish tax system generally based on self-declaration system, where taxpayers declare tax returns of their own volition and it is incumbent on the tax authorities to examine whether these declarations are true and tax payers fulfill their obligations at a set time. After an audit on these declarations, if tax authority concludes that these declarations are not reflecting real tax returns or lead to loss of tax, tax payers will be confronted with a new assesment with penalty. Also tax payers who are not fulfilling their legal obligations shall be fined.In such cases, tax payers are able to bring these tax disputes before the tax court. In a court proceeding, both sides are required to establish the truth of their statement which we define it as proof. When tax courts resolving these kind of disputes, they can benefit from proofs that submitted by both parties or investigate it ex officio.In the first chapter of study the concept of proof and evidence will be explained. The chapter two of the study will look at the meaning of proof and evidence concept in other branch of law rather than tax law. In the conclusion chapter, proof and evidence concept in tax law will be investigated with the help of case laws. Also in this chapter the problems in tax judiciary system will be described and some solutions will be offered.