Legal responsibility arising from assessment procudure of tax administration

The tax administration and tax jurisdiction have some duties regarding the assessment process, which is the meeting point of the administration and the taxpayer. First of all, the tax administration must undertake the duty of using the tax legislation in accordance with the law in a way that will serve the taxpayer law. The peaceful resolution of tax disputes will act as a buffer between the actions of the tax administration and the litigation of the tax dispute. The tax jurisdiction must rule accordingly legal regulations and by "without exceeding legal interpretation limits" on legal disputes. If the judiciary authority determines that the legal regulations don't compensate the taxpayer's damage in determining the legal responsibility of the tax administration, tax jurisdiction will not be satisfied with legal regulations and must sentence to compensate for the taxpayer's loss according to the general responsibility principles in the constitution. Rejection and refund of unfair or overpaid collected taxes and these taxes' interest at default interest rate applied by state until the date of the refund from the date of collection is in accordance with the principle of constitutional state. Thus, the tax jurisdiction will serve the law of the taxpayer who is in a weak position against the tax administration and the principle of constitutional state, which has always been in contemporary democracies, will have emerged in the public administration of a country. The main argument of this study is the inadequacy of the protection mechanism regulated as "interest" while determining the legal responsibility of the tax administration arising from the assessment process and investigating the litigation process in the light of constitutional taxation principles. The Council of State doesn't have a unity of practice about the interest issue. The jurisprudence of the Council of State has recently been formed that rejection and refund of unfair or overpaid collected taxes will be with these taxes' interest which is postponement interest rate. This argument is made with two supporting elements. First element is is to determine the legal responsibility of the administration arising from the deduction of income tax from the material acts included in mutual termination agreement. This subject is controversial issue. The other element is the deficiencies in legal regulations and in practice about tax jurisdiction fees and the problems created by the fixed amount of attorney fee in tax jurisdiction. The solution is possible in two perspectives. Solution: in a short perspective, law applications' perception should be in the direction of the general liability provisions in the constitution instead can't be more than the amount determined in the law. Besides, a new regulation about surplus right is possible by firstly the law no. 2577, secondly the law no.6183, in the last place the law no. 213. In a broad perspective, the solution lies in the balanced distance between the administered and the administrative as a form of management. The shortcomings of this field have been scrutinized in the light of scientific opinions and decisions of the Council of State, together with solution suggestions. The starting point in the solution proposals is the constitutional principles in Turkish tax law and jurisprudences of the European Court of Human Rights, and the point reached is the constitutional state principles in all modern democracies.