The concept of ex officio abandonment in tax law

The expectations of the state from taxpayers in the context of trade and tax law are the continuity of trade and the payment of taxes in accordance with the law. Taxpayers can frustrate the expectations of the state, sometimes willingly and sometimes unwillingly. Tax evasion is an important problem for many states. Tax evasion is a criminal act that disrupts the tax system in the state order. States take measures to end the informal economy and prevent tax evasion. Ex officio cancellation has been introduced to the Tax Procedure Law No. 213 in order to end the continuity of commercial life and the use of false documents. The purpose of ex officio cancellation is to keep taxpayers under the control of the state. The state has the authority to terminate the tax liability of taxpayers who do not notify them to quit their business and taxpayers who cause the formation of an informal economy by using false documents. There are three different types of ex officio cancellation in the Tax Procedure Law. The types of ex officio cancellation are regulated in Articles 160 and 160/A of the Tax Procedure Law. In our thesis, the types and characteristics of ex officio cancellation and the problems arising in practice regarding ex officio cancellation are explained in detail and the types of ex officio cancellation are examined within the framework of the basic principles of law.