Cancellation in tax law

In thesis study, titled of Cancellation in Tax Law, the Cancellation institution is classified with importance, purpose, scope, quality in procedular law. Cancellation process is separated according to the types of law and examined in detail with the provisions. The work consists of the provisions of the procedular law on the subject of cancellation, the case law that explains and interpreted these laws, the decisions of the Council of State and notifications, doctrines, the information and opinions on the subject in the relevant law books. Cancellation institution has been tried to be explained within the framework of procedural laws. At the same time, considering the main principles adopted in line with these laws, the effects of the public order were also evaluated for the cancellation process. Through all the resources utilized, the reasons for the realization of the cancellation, the conditions necessary to benefit from this transaction, and the possibility of implementation, the positive and negative aspects of this establishment were determined and predictions were made.