The role and significance of remedy in resolution of tax disputes

Tax is the compulsory and unrequited financial source from the taxpayers for the financing of the public needs of the state. In taxation, there may be a conflicts from time to time due to the tax relationship between the tax administration and the taxpayer. Two solutions, judicatory and administrative, have been adopted in tax disputes. Conflicts are resolved with the mutual consent of the parties in the way of administrative solution. In the case of judicial solution, the dispute is brought to the judiciary through litigation. In tax disputes, first-instance tax courts are applied firstly. Legal remedies, determined according to the subject of dispute and monetary amount, are followed against the decisions of these courts. On 28 June 2014, with the amendment made by Law No. 6545, the Appeal Institution was organized. The appeal is examination of the decisions made by the first-degree tax courts in financial and legal aspects. In this study, it is tried to explain the effectiveness of the appeal system in the solution of the problems in the tax jurisdiction before the amendment of the law no. 6545. As a result, it has been determined that the transition to the three-level system of appeal will be fairer, the effect of this system on the appeal courts and the workload of the Council of State is not as expected and this effect is expected to be better seen in the future. Keywords: Tax disputes, Laws, Tax Jurisdiction, Appeal