The role and importance of the appreciation commissions in Turkish tax

Tax is very important in terms of meeting public expenditure and ensuring justice in the distribution of ıncome.The assessment and collection of the tax is carried out by tax administtations appointed by the state.Disputes can arrise between tax administrations and taxpayers in the mentioned period, especially in relation to determination of tax base .İn this respect, the tax inspection of the tax commissions is a very important taks in determinig the tax base.