Effectiveness of after assessment reconciliation in Turkey; Antalya province case (2010-2021)

Taxes are the most important source of income of the state for the realization of public systems. Tax is an unrequited monetary value taken from people to the extent of their ability to pay, in order to meet the state public service. The concept of tax dispute, on the other hand, refers to the disputes arising between taxation, tax administration and taxpayer. In order to resolve tax disputes, the institution of reconciliation has been proposed as a method that can be applied before reaching the judicial stage. The institution of reconciliation has found the opportunity to implement the Turkish tax system with the law dated 28.02.1963 dated 205. The judicial provisions of 1986 were aimed at Pre-Assessment Reconciliation, and in this context, the institution of conciliation found two different application areas, before and after the assessment. The scope of the thesis has been created for the use of the past of the settlement institution in the resolution of tax disputes, its importance, benefits and critical views, and none of the settlement institution before and after the assessment has been discussed. Execution of reconciliation between 2010-2021 with the purposes of pre-assessment reconciliation obtained from the Tax Inspection Board activity reports and post-assessment reconciliation measures obtained from the Revenue Administration's activity reports. The composition of the main conditions of the study is to obtain the post-assessment storage data from the activity reports of the Revenue Administration. Based on the analysis made, the observation parameters of the data of the settlement institution were tried to be expressed. Finally, suggestions have been made to resolve the negative disregard for reconciliation institutions and to establish the institution. Keywords: Tax Dispute, Reconciliation, Pre-Assessment Settlement, Post-Assessment Settlement, Antalya Province