The differentation of competence between tax courts and administrative courts in Turkey

Like the whole world, depending on increases at problems caused by financial events as quality and quantity; the importance of the Judiciary has rised.. The tax disputes that arised because of this financial problems, are being solved before the Tax Courts. But becuase not having adequate embodiments and becuase of the deficiency of the parties of the disputes, there are lots of problems at applications of tax law.The subject of this research is can be denoted as to clarify the functions of the administrative and tax courts in the Tax Judiciary System. What kind of disputes are meant to be solved before Administrative Court, how Administratice Courts can solve the competence issues?İn this context, to solve the competence issues arised between Tax Courts and Administrative Courts, we first apply to the judicial embodiments, in case of the legal loophole, we apply to the jurisprudence. İn this research, we tried to give opinions about to find the competent court about the competence issues. As we look in this perspective, we might say that there are very important pratical glances of diagnoses of this research.