The Tax of Law, authored by Ersin Nazalı, is a collection of academic and professional articles that comprehensively examine the fundamental principles of tax law, tax litigation procedures, and the criminal law aspects of taxation. The book explores key theoretical issues such as the territorial and temporal application of tax laws, the principle of the “economic approach” in taxation, and the balance between property rights and the state’s power to tax.
In addition, it provides detailed analyses of specialized practical topics, including the legal status of Ministry of Finance circulars, exemptions applicable to real estate investment trusts, and the historical development of current disputes in tax litigation. The final chapters focus on tax criminal law, addressing accounting fraud, offenses related to the issuance of fraudulent documents, and the legal processes concerning tax loss penalties, all examined in light of property rights and the decisions of the Constitutional Court.