Evaluation of compromise administration on tax disputes in Turkey and advices

It is seen that there are some different methods in Turkish Tax Law to solve the tax disputes. These methods classified as administrative level and judgment level, in which compromise establishment has got an important role. Moreover, it is undeniable that collected taxes to meet the expenditures, has got an important role on assessing social life. For this reason, reaching an agreement between tax payer and tax administration on tax amount and its penalty, it is certainly implemented on general law guidelines by claiming public interest.In this study, compromise establishment on tax disputes solution in Turkey is searched, implementation status is evaluated and some advices given. In this concept, in the first two part of the study, tax disputes and compromise establishment asserted, an infrastructure established which is appropriated literature, an oriented before and after assessment compromise implementation.Then after evaluating in terms of compromise systems in Turkey, statistical dataset, general law guidelines, tax auditing and other country implementations, some advices given and commented.Keywords: Tax, Dispute, Compromise, Compromise before Assessment, Compromise after Assessment,