Comparative analysis of Turkish tax system system with various country samples and a new system proposal

Taxes are the ultimate outcome of the state's power of sovereignty and are an unrequited public revenue with a penal status. Therefore, taxes are an important source of income for the state. Taxes, which are sometimes consciously or unconsciously made by individuals, intervene directly and indirectly to the earnings of citizens. With the increase of public services, it is inevitable to increase the taxes. At this point, occasional disagreements may arise from the state to the state because of the taxes that are received in return for public services. These disputes can be resolved through administrative means or by judicial means. As in all other countries, the Turkish tax jurisdiction has changed and changed structurally from past to present. However, even today, it is a branch of the administrative judiciary. However, in the case of foreign countries examined for comparison purposes, the tax jurisdiction is in different positions. Our aim is to submit a proposal for the establishment of Turkey in a tax jurisdiction of organization which can also be considered a more comprehensive rather than public income other economic and social fields also given the taxation contained the results of increasing importance and for disputes that may arise in this context.