Applicability of alternative dispute resolution methods in tax disputes

The Association of people who coexist in order to meet their collective needs, who live in a certain geographical area and share a common culture is called "society". Relationships in society can be multifaceted. Therefore, sometimes positive and sometimes negative relationships can be experienced. Settlement of disputes is an important consideration in terms of access to justice. In this context, alternative methods of settlement of disputes arising out of the court but by methods accepted by the community and recognized by the official authority are called. Disputes may arise between private law persons or between public law persons. In addition to administrative and judicial ways, alternative methods are used in various countries, especially in the United States and in various European Union countries. From the point of view of Turkish tax law, there is no regulation directly related to ADR. For this reason, a limited number given the success of ADR began to take part in different legislation and in the application, the taxpayer-focused approach can be applied in the solution of tax disputes with the situation to be brought to tax as the taxpayer's voluntary compliance will contribute to the settling of tax disputes will be beneficial in terms of. Keywords: Dispute, Alternative Solution, Justice, European Union (EU), Tax Dispute