Tax law is a legal unit that investigates tax obligations. The tax relationship between the state and citizens and the tax obligations of individuals are addressed in this section. As is known, tax is one of the most important citizenship responsibilities of citizens. Individuals are obliged to pay taxes in return for the services they receive. This section is also framed by the laws that are valid within the scope of tax law in order to prevent sanctions and irregularities.

The tax law area covers both the rights of the state over citizens and the rights of citizens. Various procedures and steps to be taken in these matters are also determined according to this discipline, along with the tax debt.

Countries require money and goods to implement public services. Fiscal law refers to how and in what manner these resources will be obtained and the legal process involved. Fiscal law consists of two sub-legal branches. These are the Expenditure and Revenue Laws. In addition to taxes, all incomes of the state from people, such as fees, charges, and duties, are included in this field.

Moreover, it includes all rules related to taxes. Tax law deals with the rights and obligations arising from the tax relationship between the taxpayer and the state. In this context, various topics covered include:

Accrual and collection.

Taxation procedures.

Tax obligations of citizens.

Areas of authority for state taxation.

Implementation of tax laws. The payment of tax debt, the expiration of time, factors such as exchange or abandonment terminate the tax debt. All disputes and solutions in the tax field also arise in this area