Reconciliation institution in Turkish tax law

Taxes have been among the main determinants of the relationship between public authority and citizens since antiquity. Disputes between individuals and the public are likely to arise in this relationship. For the solution of the most common tax disputes, both the Turkish Tax Law and the comparative tax system of other states are used by the reconciliation institution. Thanks to the reconciliation institution, it is observed that the taxpayer can get rid of the debt quickly, the tax collection rates of the tax administration have increased and the workload in the tax courts has decreased. In this study, the conceptual framework and historical development of reconciliation institution is examined and information about its place in Turkish Tax Law is presented.Thus, the main purpose of the thesis is to explain the place and importance of the reconciliation institution in Turkish Tax Law. When it is evaluated within the scope of the findings obtained from the research, it is observed that the compromise is quickly offset by the parties performing their actions. It has been determined that reconciliation brings important advantages in terms of time value of money and density of courts.As a result, the findings of all the studies that can be reached in favor of and against the conciliation institution are presented and suggestions for the development of the institution are presented for policy makers and researchers.