Cancellation of tax in tax law

Tax receivable is removed due to reasons such as payment, lapse of time and death. Cancellation is another regulation which causes the removal of tax receivable. Besides being adjusted in law in the meaning of cancellation of tax only due to natural disasters and waiving accrual/collection, cancellation in comprehensive meaning includes the cancellation of tax receivable carried out through error correction, conciliation, penalty abatement, court decision and financial amnesty laws. Besides the fact that taxes are cancelled within the framework of the provision mentioned in the article 73 of the Constitution, in fact, it is observed that cancellation is carried out as a result of the disappearance of the legal infrastructure enabling the collection of tax. Named as the theory of clausula rebus sic stantibus (the theory on collapse of proceeding foundation in private law), this theory has been implemented in the tax law. The cancellation of the tax receivable within the framework of the change in economic and legal conditions has been considered as the collapse of tax proceeding foundation starting from the theory in private law. Tax receivable is cancelled in various foreign countries as well. However, although the reasons for cancellation are similar to the cancellation regulations in Turkey, tax penalties and overdue interests rather than the original tax debt are observed to be cancelled. In addition, the taxpayers, who are in difficulty in ii economic aspect or who are unable to pay their tax debt for reasonable reasons, are to prove this situation as a result of the evaluation carried out. Besides mostly aiming at providing income to the treasury, cancellation of tax receivables in Turkey also aims at preventing taxpayers from being taxed unjustly and compensating for the loss due to natural disasters and etc. Available on the common ground as a result of the comparative analysis carried out on the other countries, the general structure shows that cancellation also aims at protecting the honest taxpayers having good will, adapting to tax voluntarily and enabling taxpayers to maintain their activities in economic life. In conclusion, it is necessary that the reasons for and the conditions of implementation of tax cancellation in Turkey be shown openly and clearly and that other points together with the aspect of income be taken into consideration as well.