The role and importance of compromise authority for the resolution of tax disputes in Turkey

The importance of the tax has ever increased among the public revenues in our time in which the economic relations have evolved to a global nature. The tax plays a major role among the public revenues as a revenue without any consideration but with a compulsory nature. The disputes and related legal procedures between the tax authority and the tax payer generates certain difficulties in tax collection which is a significant financial source. Thus, the tax authority prefers fast administrative solutions to such disputes without any tax court procedures. The same preference also applies to the tax payer.One of the most frequent methods for resolving the tax disputes via administrative channels is the compromise authority. The application methods of the compromise authority are as compromise before tax assessment and compromise after tax assessment. This study examines the role and importance of compromise authority for the resolution of tax disputes in Turkey by also considering the practices in foreign countries.Keywords: Tax, tax payer, tax authority/tax administration, tax law, tax disputes, compromise authority applications, compromise before tax assessment, compromise after tax assessment.