Effectiveness of appeal law remedy in resolution of tax disputes

The parties to the tax; Increasing number of tax disputes arise between tax administration and taxpayers. The tax disputes that arise can be resolved at the administrative stage without going to the judiciary, or if a peaceful solution cannot be found at the administrative stage, the disputes can be referred to the tax jurisdiction. The aim of this study is to analyze the effectiveness of the appeal legal remedy, which is one of the legal remedies in the Turkish tax jurisdiction, and to reveal the problems affecting the effectiveness of this judicial remedy in line with the determinations made and to offer suggestions to policy makers and practitioners in the field of tax jurisdiction. In this context; In the provinces of Sakarya, Kocaeli and Istanbul, questions were asked with the semi-structured interview method with the lawyers practicing in the public and private sectors, and the data were analyzed in line with the answers given. Our study has been examined under three headings. In the first part of our study, information is given about the concept of tax dispute, the reasons for tax disputes and the methods of dispute resolution between the tax administration and the taxpayers without submitting the tax disputes to the judiciary. In the second part of our study, information is given about the function of the Turkish tax jurisdiction, the principles that dominate the jurisdiction, the general structure of the tax jurisdiction, general information on the appeal legal remedy, the reasons for the application of this legal remedy and the numerical data that emerged as a result of the proceedings. In the third part of our study, the data obtained by using the semi-structured interview (interview) method with the lawyers who undertake the duty of defending the taxpayers who carry the tax dispute to the judicial stage and the lawyers who undertake the duty of defending the tax administration are analyzed.