Tax disputes resulation in the litigation process in Turkey

Tax is one of the first thing that comes into your mind when it comes to government income. Taxes enter the treasury as income by following a certain process and following the tax laws. In some cases, disputes may arise between the administration and the taxpayer arising from the application or interpretation of tax laws. Tax disputes; tax beneficiary (public administration) and the taxpayer (person or institutions) are the problems experienced due to tax transactions. In addition to this, some reasons for the dispute arise from the complexity of tax legislation, the frequent changes in tax laws in order to adapt to economic conditions, and the fact that both the administration and the taxpayer make mistakes due to failure to adapt to these changes. There are two ways to settle disputes between the taxpayer and the administration. The first on is administrative solutions and the other is judicial solutions. Taxpayers can use the way they want to resolve the dispute. In other words, there is no obligation to use administrative solutions in order to apply to the judiciary. The aim of the study; although tax disputes are settled in the judicial stage, solutions are also briefly mentioned in the administretive stage, which is another way to resolve the disputes. Besides, alternative ways of disputes, tax jurisdiction systems of some foreign countries and interpretation of the data about the settlement of disputes in the judiciary and some solution proposals are explained. KEY WORDS: Tax, Tax Disputes, Resolving The Judicial Phase Of The Tax Dispute.