The role of the local government in the solution of the tax disputes; Aydın flight sample

The main purpose of the thesis is to examine the role of courts in resolving tax disputes. In this context, the situation of tax disputes in Tax and Regional Administrative Courts in Turkey and in Aydın is examined. The number of cases related to the subject seen throughout the year has been researched and compared. As a result of the study, in the period of 2010-2015 covering the survey, the highest number of tax cases in the tax courts in Turkey, Other Tax Crimes in 2010, Tax Crimes between 2011-2012-2013 and VAT between 2014-2015 have been determined. For Aydın province; It is seen that between 2010 and 2015, the highest number of cases is Tax Trial cases in respect of the type of case connected with the Aydın Tax Court. It has been determined that the maximum number of taxpayers in the province of Aydın between 2010 and 2015 is VAT taxpayer, and when the comparison with the number of taxpayers filed in the Aydın Tax Court is made during the year, It is determined that the number of lawsuits filed is low according to the number of taxpayers. Keywords: Tax, Tax Code, Tax Disputes.