The effects of the concerning mechanism as a fiscal compromise way on the retailing and behavior of taxpayer penalties: An evaluation in Antalya province

The purpose of this study is to explain the effects of pre- post settlement reconciliation on the transfer of taxes to the state budget-common wallet, which is the tax control committee and the administrative procedures of the Revenue Administration. The aim of this course is to focus on the deterrence and punishable behavior of the punishments on the basis of taxpayer-focused understanding and voluntary compliance. As it is known, until the tax-related event, such as taxpayers have rights and obligations, the tax administration has the rights and obligations of tax administration. When the financial facts in this absolute functional dependency are not realized, financial conflicts between the parties will be unavoidable. These conflict areas, which are caused by tax complexity, have been focused on the procedures and principles of tax administration or taxpayers by the tax administration or taxpayers without any involvement of the judiciary. In this regard, theoretical-literature search was made and in practice, functions of institutions and professions were investigated. On the basis of the organic relations of the state economy, determinations, wishes and suggestions were presented on the basis of normative values on the political economy.