Tax law, which is one of the units of Public Law, is the legal unit that examines the tax responsibilities and relationship between a state and its citizens. Tax is the amount of money that its citizens living in that state should collect in return for the services they receive from the state, and it is one of the most important citizenship responsibilities. This legal unit is obliged to protect both the state and the rights of its citizens equally. In line with the objective point of view sought, although the amount of tax is not the same for every institution and person, it is the amount of payment that every citizen has to pay. Types of taxes are divided into sub-headings; corporate tax, income tax, value-added tax, motor vehicle tax, special consumption tax, property tax, and stamp tax.

The service areas of tax lawsuits due to tax disputes include determining the amounts to be collected in line with tax reports, determining the obligations to be made as a result of the lawsuits, managing the needs of the defense and petition processes related to tax lawsuits, and performing the necessary procedures for reconciliation commission applications. In the light of the disagreements, other solutions that can be resorted to instead of filing a lawsuit include reconciliation, compensation for mistakes, reduction in fines, invitation to explanation and improvement method.