Tax dispute settlement of the judicial process : Regional Courts of Appeal

In this thesis, the Turkish tax jurisdictions in Law No. 6545 of the common law remedy of appeal way into our legal system will be studied in detail. Appeal that is the subject of your study, is the investigation of the decision is given by the first instance court, by the higher judicial body as legal as well as content. The lack of appeal remedy has brought many problems at administrative judicial system that is having a unique structure. Upon this, as a result of long work, appeal remedy came into our legal system with adopted on 18.06.2014 the Turkish Penal Code No. 6545 at administrative justice along with changes in the law. In Administrative Justice has started a three-grade structure with the adoption of law appeal. Thus, the Council of State, a little bit of work on its own has been saved, and won the case law. Consequently, changes are made in court structures an jurisdiction to the adjudication process however it can bring some problems. In this study, an appeal law, which was adopted on 18.06.2014 and its implementation started on 20.07.2016, will be discussed. The study consist of three parts. In the first part, officials in the tax jurisdiction of the courts continue starting part of the explanation of the concept tax jurisdiction, tax proceedings and remedies against judicial decisions are explained. In the second part, firstly the history of the Turkish administrative judiciary appeal system is mentioned and then the administrative judicial appeal systems of the selected countries have been included and thus the application of appeal in various countries has been ensured. In the third part, the role of the regional appeal courts in solving tax disputes is discussed, and the contribution of our court system to the judicial system and the increase in the way to solve the tax disputes are explained with examples of decisions.Key Words: Appeal, Remedy of Law, Administrative Justice, Regional Administrative Justice, Regional Administrative Courts.