Resolving tax disputes through individual application in Turkey

The tax that the State receives on the basis of its sovereign power and that everyone is obliged to pay in order to cover public expenses in proportion to their financial power; sometimes causes disputes between the tax administration and the taxpayer. In practice, these disputes are considered as tax disputes. These disputes can be settled by two different authorities, administrative and judicial. In the first part of our study titled "Resolving Tax Disputes through Individual Application in Turkey", a general information regarding the tax disputes and remedies will be presented; in the second part, the solution of the tax disputes brought before the tax court as an individual application will be examined and evaluations will be made regarding the applications to the tax court between 2012-2018. In the last part of our study, after presenting a general information about the manner of individual application which is included in the Turkish Constitutional Judiciary with the Law No. 5982, the applicability of the individual application method regarding tax disputes will be examined and the disputes resolved through individual application process between 2012 and 31.05.2019 will be scrutinized and evaluated.