Evaluation of the tax jurisdiction system in Turkey

The tax jurisdiction, in the practice of the tax laws, is to solve and put an end to the problems –which are between the administration and the obligor or the liable and cannot be solved at the level of administration- if the sides carry the problems to the independent and objective courts by turning it into a legal dispute. Being a complementary way of resolving the tax issues, judicial remedy is a method that includes the final conclusion about the conflicts brought into the judicial body and is accepted as a legal dispute between both parties. Due to traditional reason, as the most important reason, tax jurisdiction is examined within administrative jurisdiction in Turkey. Beginning to implement during tanzimat reform era of Ottoman Empire the administrative jurisdiction has come until today, being inspired from France model. Tax jurisdiction has taken its current form through laws that are 2576 numbered the Law About Establishment and Duties of Regional Administrative Courts, Administrative Courts and Tax Courts which enacted in 1982, 2575 numbered Council of State Law, and 2577 numbered Administrative Jurisdiction Procedures Law. The problems related to tax jurisdiction are not only about organization but also are there problems resulting from procedure and legislation. There is a common consensus about the complicatedness of Turkish tax legislation. The complicatedness of tax legislation also increases the diversity in perspectives and applications between taxpayers, tax administration and tax jurisdiction. As it is not possible to think tax jurisdiction isolated from tax system, the problems affecting tax system also affect tax jurisdiction directly.