Methods of resolving tax disputes, examining the judicial resolution of disputes in the example of diyarbakir tax court

While the taxation process is being established, disputes may occur between the administration that Decrees the public interest and the taxpayer whose interests are violated. There are two ways of solution for taxpayers related to the disputes that arise. The first of these is administrative solutions, which are characterized as a peaceful solution. The second is the judicial way in which the solution is final. The administrative solution method arising from the mutual agreement of the parties provides savings to the parties in terms of time, cost and labor, but if it is not used effectively, disputes may be transferred to the judiciary. Disputes that come before the judiciary provide disadvantages in terms of time, cost and labor for the taxpayer and the administration. In this study, a classification was made in terms of the number, type and type of Decrees filed at the Diyarbakir Tax Court between 2018 and 2023, and in the light of the data obtained, the existence of comprehensive problems related to the taxation process was observed, and at the end of the study, the facility authority administration and the taxpayer–caused deficiencies and solutions to these deficiencies were proposed.