Examination of role and significance of the period of Tax Law

The government needs public revenues to finance public expenditure. Time is issued for proper functioning of transaction relating to taxation. Time is an abstract concept which concretes forms of portion of legal process. Time is an essential part of law.Tax-payers have to perform one?s legal obligations in time. Otherwise, there is possible legal sanction. In addition, the right which disused in time becomes impossible to clame after.However, events that take place involuntary of the tax-payers might be prevention to perform one?s legal obligations and stop the duration.In this study; concept of duration, principles regarding the calculation of the time and effects in practice are tried to be mentioned. In addition based on jurisdictional decisions, the affect the durations of practise were put forward that have formed. Deficiencies caused by the regulation included in the applicable legislation are tried to be mentioned.