Expert Examination in Tax Law and Innovations Introduced by Draft Expertise Law

Abstract

Expert examination is a proof evaluation method which is used in almost all tax cases. It is known that expert examination which sheds light on the process and assists the judges in right decision has systematical problems. Accordingly, Draft Expertise Law has been prepared in order to solve these problems. The aim of the present study is to determine the status of expert examination in tax law and existing problems thereof and to analyze, discuss and evaluate the innovations introduced by the draft law and to offer opinions on the subject.