The tax law is a branch of the public law. The subject matter of the tax law is the tax relationship between people and the state.

In other words, "Tax law is a public law regulating the mutual rights and duties that arise directly from taxes, duties, charges and similar incomes that the state receives from people based on the public power."

Tax is the money that the state receives from the individuals to meet the public expenditure on the basis of its sovereignty power.

The main features of the tax are as follows:

On the basis of the tax is the power of the sovereignty of the state,

Tax is a monetary act,

Tax is unreturned,

Tax is levied to cover public spending,

Other than taxes, public revenues of the state include fees, charges and similar financial obligations.

To determine the examination areas of the tax law, the tax law is separated into two: financial tax law and formal tax law. The financial tax law regulates the direction of the legal relationship between the state and the people arising from the tax laws. The financial tax law requires taxpayers to pay a certain kind of tax. The requirement to pay or the cease to pay taxes falls under the scope of the financial tax law.

The formal tax law deals with the taxation, accrual and collection, administrative and judicial settlement of tax disputes, and collection of tax by way of execution.