Agreement institution and its effectiveness in Turkish Tax Law

The summary general principle to solve disagreement occurring between taxpayer and tax office is the solution of lawsuit which is one of the organ of three democratic power. However, the problems occurring without the purpose of taxpayer, or the occurrence with the clear fault of the tax payer or tax office, between tax and taxpayer, Reconcilement Institution has been included in Turkish Taxation Law System by Law Number "205", in 1963 for solving the problems by reciprocal agreement without consulting law. The goal is to solve disagreement by reconcilement that occurs between taxpayer and tax office. This institution has been revised and changed according to the timely requirements of the conditions in time. Through the law no.3239, preimposition of tax agreement institution has been included to our taxation law which give opportunity to tax office and taxpayer to come to an agreement before imposing a tax and tax penalties. Thus two different agreement institution to where the taxpayer can consult; the second one is the preimposition agreement institution that provide taxpayer to consult before he/she is being imposed to tax and tax penalties, due to the tax investigation. In this thesis, Agreement Institution in Turkey and in the world were analysed, explanied and samples were given.