Stay of execution in Turkish tax judgement system

Taxes, that are most important revenue sources of the state, are an important implement for public service financings. When, the state gather tax incomes, it act coplicated taxative transactions which consist of different phases. At the same time, the state want to gather more tax income because, it want to give more public service but, tax payer hope to minimize their tax. İn this taxative process, it can occur disputes between the state and tax payers. The mission of tax judgement establish the judicial balance in this disputes.The decisions related to stay of the execution given by the tax courts that protect plaintiffs against the formation of damages that may arise in the future. In this study, institution of a stay of execution in the tax judgment was examined. Informations on Turkish Tax justice System was given in the first chapter of this work. In the second chapter, explanations on features a stay of execution decisions and the conditions related to style and principle for giving the decision of stay of the was given. In the last part of the study, the fulfillment of decisions related to stay of the execution and the liability of administration occured due to the absence of enforcement of the stay of the execution decisions of tax courts was examined.