The functioning of mechanism of compromise in Turkey and analysis in terms of the constitutional principles of taxation

The disputes arise between tax payers and administration in taxation process in the Turkish Tax Law because of various reasons. Administrative and judicial methods are used for the resolution of disputes have arisen. All of them, the role of compromise is very important. While government collect tax in order to supply finance of public services that provinced. The mechanism of compromise that use as the way of solution in the administrative phase of disputes that confronted in the process of taxation is one of the ways to a peaceful solution. In this study, the functioning of the compromise mechanism in Turkey is examined and comments and evaluations is made by analyzing of results of compromise in terms of the constitutional principles of taxation. Study is dealed in three section. In the first section, the process of emergence of the tax disputes and the factors influencing this process are examined. In the second section, the solution of tax disputes in the administrative phase and the aim, extend, functioning and results of the mechanism of compromise are analyzed. In the third section, the historical development of the compromise mechanism in Turkey and assessments about the results of compromise in terms of the constitutional principles of taxation has been included.