İzaha Davet Müessesesi: Niğde İli Örneği

In Türkiye, several regulations have been established to address potential tax disputes between the state and taxpayers through administrative channels. One such regulation pertains to the invitation to explanation mechanism. As an administrative measure, this mechanism involves an initial preliminary assessment by competent authorities to identify indications of tax loss. Based on the outcome of this preliminary assessment, the authorities request explanations from taxpayers. Following the evaluation of these explanations by the competent authorities, taxpayers found not to have caused a tax loss are spared from being subjected to a tax audit or referral to the assessment commission regarding the matter. Moreover, in cases where a tax loss has occurred, taxpayers are protected from more severe penalties through the application of reduced fines under specific conditions. This study provides information on the definition of the invitation to explanation mechanism, the topics subject to this mechanism, the operational process of the invitation to explanation, its advantages and disadvantages, and data concerning taxpayers invited to explanation in Niğde up to February 2025.