Evaluation of the status of voiding law as a new resolution in tax disputes

Evaluation of the status of voiding law as a new resolution in tax disputes, aims to examine in detail the institution of "Abandonment of the Law" which was re-arranged with the amendment of the Digital Service Tax dated 07.12.2019 and numbered 7194 and the Law on Amending Some Laws and the Decree Law No. 375, and the abolished article 379 of the Tax Procedure Law No. 213. and started to be implemented as of 2020. While revealing the details of the institution, which is still very new and has a mixed character, the main subjects are the administrative and judicial resolution of tax disputes. Because the Institution of Withdrawal from Legal Remedies is a tax dispute resolution solution that has passed from judicial resolution to administrative resolution and includes the details of both areas. The subject of the thesis, which has been prepared by the literature review method, is to investigate whether it is functional in terms of the application of Withdrawal from Legal Remedies, comparing it with similar solutions, and resolving tax disputes. As it is stated in the justification of the article of the Law No. 7194, it has been tried to reveal whether this institution serves the purpose of transferring the tax receivables to the Treasury by reducing the workload of the judicial authorities, and its useful and critical aspects and deficiencies. As a result of the study, it has been determined that since tax amnesty practices are frequently applied in our country, the institution of abandoning the legal remedy is not used and has no effectiveness.