Abstract
ANALYSIS OF TAX LAWS SUBJECT TO NORM REVIEW DECISIONS OF THE CONSTITUTIONAL COURT BY NATURAL LANGUAGE PROCESSING
The Constitutional Court is the supreme court that oversees the conformity of tax laws to the Constitution. In the study, the determination of which tax law is more subject to the tax decisions of the Constitutional Court was made through Natural language processing (NLP). It is important to minimize the conflicts arising from the laws between individuals and the tax administration in collecting the tax. The aim of the study is to reveal the tax law that causes the most disputes as a result of the analysis by making comparisons over the years. In order for the study to be up-to-date, an analysis of the norm control decisions of the Constitutional Court for the last fifteen years, that is, from 2008 to the present, has been made. The rationale for the selection of the Constitutional Court's norm review decisions is the Constitutional Court's audit of the constitutionality of tax laws in the relevant decisions. As a result of the analysis, it has been revealed that the tax laws that are the subject of the most frequent decisions are the Tax Procedure Law, the Law on the Collection of Public Claims, the Income Tax Law and the Administrative Procedure Law. In order to reduce tax disputes and alleviate the workload of the judiciary, it is one of the results of the study that a legal regulation and update is required primarily regarding the relevant tax laws, which are the most subject of decisions.
Keywords
Natural Language Processing, Tax Laws, Norm Review Decisions of the Constitutional Court.
