Appeal in Turkish tax law

In this scientific Master of Science study, the institution of appeal topic, regulated in 2014 administrative/tax law, is subjected. The aim of appeal is re-examination of the decisions which are final decisions rendered by first instance/tax courts on legal and factual basis due to correct mistakes, in this respect to develop the administrative jurisdiction Almost every developed country judiciary system includes appellation procedure and it exists between court of first instances/tax and Danıştay. Within this scope, the problems exist in after administrative/tax law are identified and to a solution, appellate law, is evaluated by using the opinions and comparative law, especially French law. Literature review method is used and related legislation is benefited. As a result of the study, it is concluded that appeal law is necessary due to both in terms of three-tier fairer trial and ensuring the unity of jurisprudence and to reduce the workload of the court of appeal. However, in order to ensure the expected benefits a number of issues to be held in pre-trial and appellate judicial level are identified.