Stay of execution in tax judgement

The decision of stopping or delaying the enforcement is a temporary precaution that provides the application of administrative procedure which the collocutors want to be canceled is postponed to the last of trial. In order to make valid the administrative procedure determined through pre-investigation, which is agoinst the law until the last of trial, it is not argued that the stopping of enforcement provides important utilities for both managing authoritg and managed people.The stay of execution not only protects the basic right and freedom against public power equipped by superior authority and privileges but also provides a balance between two sides, in order to prevent the illegal procedure and action of administration. In the tax judgement, the first duty of administrative judicial power is judicial ispection of administrative activities. In this process, the most efficient tool is judicial concellation trials. The most important componet in concellation trials is the decision af stopping enforcement. The stopping enforcement is in the nature of judicial inspection activitg and it also contributes power balances yo be proteeted in constitutioneî system. For this reason, if the practicing of administrative activities is moved out of the legal frontiers accepted though doctrine and judial legislations, this behaviour caues a serious danger with respect to judicial ins pection of the administration and also this situation doesn't come to an agreement with law state. On the other hand, judicial courts must be very sensitive while using their authorities. Finally, the necassary condition in the decision of stopping enforcement are arranged by both constitution and laws.In the dissertation about stay of execution in tax judgement, it has beer tired to determine the present problems and solitions of the decsion of stopping enforcement by poging attention to judicial legislations and doctrinel views.