Evaluation of general notifications and circulars in tax law in terms of legality and clarity principles in the constitution

Economy and industry is a field that exists in human life and is shaped in line with the needs of people, especially in the processes where innovations are always ongoing, it is possible for people to have any problems as well as existing situations in the face of every formation. provides an opportunity. In this context, in such cases, there must be a legal order in order to maintain the order and system in the society. The developing world cannot always provide a solution process to the problems and situations of people in the changing world. This situation led to the formation of legal authorities. The irregularities obtained in the field of consumption, especially in the commercial field, constitute the infrastructure of many problems. This situation made it subject to a taxation process by the state. These taxation practices also prevent people from gaining unfair income in the face of any situation. There are many provisions and sanctions based on tax practices. In particular, the Ministry of Treasury and Finance is called the directly responsible and responsible authorities over taxation systems. Although they are problematic authorities, they do not yet have the authority to make a law. It is necessary to manage and maintain the existing situations within the scope of the laws existing in the Constitution and accepted as basic principles. Any problems and troubles that will arise as a result of this situation are reflected on individuals as executive sanctions. In this case, there are auxiliary resources and general sanction principles that are handled under the Council of State. Within the scope of these principles and sanctions, individuals are judged and subject to sanctions when necessary. These sanctions are grouped under the name of tax practices.