Investigation of compromise in Turkish Tax Law according to the legislative principle

Tax is the material value that the state collects from its citizens in return for public expenditures. The matter of how and which rating will be applied is a debate in every period from the emergence of states to the transition to the modern state of law. The principle of lawfulness of taxation means that taxes must be based on the constitution and the laws. The principle of taxation legality means that taxes must be based on the constitution and laws issued by the legislature. This principle has been adopted by modern law states. In Turkish Tax Law, the principle of the legality of taxation is adopted. In taxation, disputes can be resolved by administrative remedies as well as through judicial remedies. Compromise is one of the administrative remedies. Compromise one of the administrative remedies for resolving disputes, is a frequently used administrative solution. In this study, some of compromises in Western countries are discussed. Also the historical development, purpose, scope, application and legal basis of compromises in Turkish Tax System have been investigated. Compromise in the Turkish Tax Law should be reconsidered and its practices contrary to the lawfulness of taxation should be terminated. Keywords: Tax, Tax Dispute, The Principle of Taxation Legality, Compromise Before Assessment, Compromise After Assessment