The effect of peaceful solutions and conconciliation institution in the Turkish tax system on tax revenues

Conciliation is an administrative solution frequently used in resolving tax disputes in our country and around the world. First of all, the resolution of disputes should be provided by judicial authorities. However, the high workload of judicial authorities and the fact that the judicial process takes a long time is an obstacle to the rapid transfer of tax revenues to the treasury. It is also a very difficult process for the taxpayer. Therefore, new methods have been developed in many countries as an alternative to judicial solution. Among the new methods, there is a conciliation mechanism among the effectively used administrative solutions. The reconciliation institution, which came into practice in Turkey in 1963, was developed and continued to be implemented in 1985 with the addition of pre-assessment reconciliation. The aim of the study is to reach the conclusion whether the consensus mechanism is used effectively by looking at its effect on tax revenues. To reach the conclusion, various data were taken from the Activity Reports of the Revenue Administration and the Activity Reports of the Tax Inspection Board. New data was arranged and tested to perform analyzes with the data received. Without conducting empirical tests, the number of files subject to reconciliation, the number of files compromised, the reconciliation rate, post-conciliation tax amounts, post-conciliation penalty amounts, average amounts and rates, sudden increases and decreases, are shown in detail for the reconciliation mechanisms before and after assessment, with the help of graphs and tables. explained. In this context, various data for the years 1996-2023 in Turkey were interpreted with the help of tables and graphs, the current situation was revealed through empirical tests, and various suggestions were made for effective use.