In Turkish tax jurisdiction appeal sysmtem's evaluation

In settling the jurisdictional disputes parties expect a fair and equitable trial and at the same time they hope that it will realize as soon as possible. In our country there was a single-level trial system until 1982. It wasn't possible to identify faults and mistakes because the decision given by the court cannot be supervised by a higher court. In such a judicial system, a fair trial cannot be mentioned. In order to eliminate these problems, in 1982 our judicial system had a two-level jurisdiction structure as tax and administritive courts as the first-level courts and regional administrative courts and Council of State as upper-level courts. However, two-level jurisdiction did not achieve the expected success. It led the workload of Council of State to increase, the trial to prolong and the permanent duty to ensure the unity of jurisprudence to fail to be fulfilled. Thus, the appeal which will check the decisions of the first-level courts physically and legally and judify them as a second time, if necessary, was included in our judicial system in 2014 with the Law no. 6545 and our judicial system had three-level structure. Appeal review started actually in 2016. In this study the purpose, innovations, advantages and disadvantages of the appeal, the procedure of appeal, the process will be examined and the workload of the regional administrative courts and the workload procedure of the Council of State will be discussed. Key Words: Admistritive Jurisdiction, Appeal, Fair Trial, Regional Administrative Court