Comparison of administrative remedies of tax disputes in the context of the invitation to explanation

Taxes, which are the main source of income that the state receives, are the basic financing of public expenditures. While the state wants to collect the tax as quickly as possible to provide financing, the taxpayers do not want to pay the tax. Disputes arise between the state and the taxpayer due to these conflicts that arise during tax transactions. These disputes are resolved in two ways: administrative and judicial resolution. Disputes that occur during tax transactions can be resolved by means of an administrative solution, which is an explanation process. The purpose of the invitation to explanation institution is to resolve disputes quickly without resorting to judicial remedies and to take the tax in a short way. In this study, the institution of invitation to explanation, which has an important role in the resolution of tax disputes, was examined in all aspects, compared with other dispute methods, and its advantages and disadvantages were evaluated. Finally, welcome the invitation to explain with the applications in selected countries.