In this book, it is aimed to examine the concept of force majeure in terms of tax law. In this regard, the concept of force majeure in the process of taxation and in the process of tax proceedings is analysed through a critical perspective. Moreover, the concepts of contingency and difficult status within the Tax Procedure Law no. 213 and their uncertain and non-systematic addressing in the aforementioned law are discussed. These concepts are also examined in terms of tax enforcement law and with respect tot customs tax law and some suggestions are brought forward.

In this context, some of the main issues analysed are as follows: - The Concept of Disaster Law, - The Concepts of Contingency and Difficult Status, - Characteristics of Force Majeure, - Case of Force Majeure in Tax Law, - Burden of Proving Force Majeure, - The Legal Consequences of Force Majeure, Regulations in Turkish Tax Law and International Tax Law Peculiar to Coronavirus Pandemic, - Force Majeure in Tax Proceedings Law and its Legal Consequences - Force Majeure in The Field of Customs Duty and its Legal Consequences - Force Majeure with regard to Tax Criminal Law.