Appeal in Turkish tax procedure law

The subject of this study is appeals, which is the ordinary legal remedy for judicial review of tax disputes. By the Law No. 6545 published in the Official Gazette on 28 June 2014, the appeal procedure included in the administrative judicial system began to be implemented on 20 July 2016. Although more than three years have passed since its implementation, there are still unclear problematic points in the system. In this thesis entitled "Appeal in Turkish Tax Procedure Law", an attempt was revealed the qualifications of the appeal system that should be in an ideal tax procedure system. Within this scope, the appeal procedure was examined in the axis of sui generis principles of tax procedure law and right to due process and solution offers have been proposed for the existing problems in appeal procedure. Keywords: tax disputes, tax procedure law (Legal Proceedings in Tax Law), legal remedy, appellate review, court of appeal, principles of trial, right to due process