The importance of the tax courts solving the tax controversies in Turkey

Taxation is an administrative decision. This administrative decision always may not be lawful. So there can be tax controversies between the tax administration and tax payers who are the acceptor of the taxation. Taxpayers can use two different ways to solve the tax controversies. One is administrative solution and the other is judgmental solution way.Functionary judgmental authorities are tax courts, region administrative court and the Council of State. Tax law has four functions; judgmental control, solve the tax controversies, judgmental safety and make case law.Turkish tax judgment which was changed in 1982 was organized in administrative judgment. After these revisions, tax judgment started to work more than before revision. In this structuring, tax judgment is working as a court of first instance and become more important day by day. The acts of the tax courts in solving the tax controversies and the rate of the solving tax controversies in tax courts are important things to know about the productivity of the tax courts.In this thesis I tried to explain about; tax judgment, tax judgment in foreign countries, the problem of independency of the tax judgment, functions of the tax judgment, the efficiency, importance and the role of the tax courts in solving the tax controversies. In this thesis I used actual acquirements, know-how and statistics. Also looked for the answers of the importance of the tax courts and preferred solution offers.Key Words: Tax courts, tax controversies, independency of the Turkish tax judgment, caseload of the tax courts.