Administrative solutions in Turkish tax disputes

Taxes, which are the main source of income of the state, are forcibly collected for the financing of public expenditures, in accordance with the law. While the state wants to increase its income by transferring its tax revenues to its treasury as soon as possible, taxpayers also want to increase their income by not paying the tax at all or paying less. Due to this conflict of interest between the parties to the tax, some conflicts may occur. These disputes are resolved in two ways: administrative remedies, also called peaceful resolution, and judicial remedies. In this study, first of all, tax disputes arising from taxation transactions will be mentioned, and the judicial resolution of tax disputes will be briefly mentioned and the resolution of tax disputes at the administrative stage will be examined.