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The purpose of this study is to analyze the language structure of tax laws within the scope of ongoing tax complexity in the Turkish law system. Using the qualitative case-study research format, this study included 295 third and fourth year students at Kirikkale University Law Faculty in the spring term of 2015. Participating students were asked for synonyms/meanings of eleven terms which were selected from the Corporate Tax Law that came into force being prepared in the earliest time as a general qualified tax law among tax laws to test the students’ knowledge of the language structure of the aforesaid law. The assessment showed that a substantial section of these Law students did not know the meanings of these words.
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