Taxation errors and correction methods: Review of council of state decisions

The actual and legal power of the state to collect taxes through its sovereign power is defined as the taxation power. The taxation power one of the most important powers included in the state's sovereignty in the economic field. In this way, the state has the power to meet the financial resources needed by the public sector by using the right granted to it by the Constitution through the taxation power for the services needed by the public sector. Since these values that the state, which holds the taxation power, has to collect from its citizens in order to finance public expenses are related to the property rights of individuals, protection of public order and the necessity of the rule of law have become issues that need to be emphasized with sensitivity. While performing taxation-related transactions within the scope of taxation authority, errors such as unfair taxation or undertaxation regarding tax receivables occur. This issue has been regulated in Article 116 and following of the Tax Procedure Law titled "Tax Error". It is necessary to detect and correct errors related to taxation transactions and prevent both the administration and the taxpayer from being disadvantaged due to unfairly taxed situations. Again, the correction of these errors has been regulated in Article 120 and following of the Tax Procedure Law titled "Correction Authority and Rejection", ensuring that disputes are secured through administrative and judicial channels. It is necessary to determine the types of errors regarding the error and correction remedies, which are among the problems encountered during the implementation, and to operate the taxation procedures in a procedural manner. The solutions to the disputes that may arise this regard are administrative and judicial remedies. Disputes can be resolved by the administration upon the request of the taxpayer or by the judiciary. In this context, in our study, the appearance of tax errors in the decisions given by the Council of State, which is the highest decision-making authority in administrative jurisdiction regarding disputes in tax transactions, constitutes the subject of our study.