The objective of this course is to enable students to understand the legal structure, functioning, and role of financial justice within the Turkish judicial system; to teach them about tax courts, the Court of Accounts, and judicial oversight processes related to public financial management; and to equip them with the ability to analyze methods of resolving financial disputes, litigation processes, and current judicial decisions. Additionally, the course aims to develop students’ ability to interpret financial legislation, evaluate judicial decisions, and effectively utilize digital judicial applications.

The conceptual framework of fiscal justice; the principles of the rule of law and judicial review; the place of fiscal justice within the Turkish judicial system; the duties and powers of tax courts; the structure of tax courts, regional administrative courts, and the Council of State; the initiation, conduct, and resolution of tax cases; types of cases; suspension of execution; legal remedies; the legal structure and procedural rules of the Court of Auditors; determination of public damage and liability; the impact of decisions by the Constitutional Court and the European Court of Human Rights on financial justice; analysis of current judicial decisions; UYAP, electronic case management processes, and digital justice applications are examined within the scope of this course.