Reconciliation in turkish Tax Law and its evaluation in the context of constitutional principles

Today, the increase in welfare has led to an increase in the need for public services. The main source of public expenditures to meet this need is tax revenues. In such a situation, the state will want to collect more taxes. On the other hand, taxpayers, especially enterprises, avoid paying more taxes than the tax they pay, and the tax they already pay is too much. Therefore, they are looking for ways to give less tax. They make their tax planning accordingly. In this case, the state is asking for more taxes, while the other party is willing to pay less taxes, the tax disputes cause. The compromise in our tax law is the resolution of tax disputes by reaching an agreement between the tax administration and the taxpayer without resorting to jurisdiction. In this study, we examined the functioning of the conciliation mechanism in Turkey and in terms of the constitutional principle of taxation compromises have been made in the analysis of the review and evaluation. The study is discussed in three sections. In the first part, the process of the emergence of the tax dispute, the solution of the tax disputes at the administrative stage and the purpose, scope, operation of the settlement mechanism are mentioned in general, the legal aspect of the settlement institution and the individual benefits as the parties are evaluated. In the second part, the process of reconciliation is explained extensively. Compromise the functioning of existing institutions in Turkey, explained in the accompanying numerical data, institutions have been evaluated in a variety of country practices. Finally, suggestions were made for the more efficient and efficient operation of the reconciliation institution. In the third section, the concept of the constitutional judiciary is explained while discussing the principles of the constitution to which tax laws are bound also the reconciliation institution is evaluated in terms of the constitutional taxation principles and suggestions are presented.