Examination of the institution of waiver of legal remedy in the solution of tax disputes

Tax disputes may arise in the process as a result of the government's regular collection of taxes from taxpayers. These disputes may originate from both the administration and the taxpayer. There are administrative and judicial solutions to tax disputes. With the Law No. 7194 since 2020, the institution of waiver of legal remedy has been added to these ways. Since the procedures and principles of the institution in question are not completely similar to other solutions, it has not been classified in the doctrine yet. In addition, since it is a new solution, there is a possibility that some problems may arise in theory and practice. The literature review method was used throughout the study. In order to better understand the institution of waiver of legal remedy, the concept of tax dispute was first explained; administrative and judicial solutions to tax disputes are also examined in detail. After this stage, the legal definition of the institution was made and it was classified by comparing it with similar institutions. The reason and purpose of the establishment, which constitutes the main question of the study, has been researched. In addition to the existence of many other ways to eliminate the tax dispute, it has been revealed whether the establishment is necessary or not. As a result of the study, the problems that the legal regulation of the institution may cause in practice and the situations that may render the institution ineffective have been determined and solutions have been presented.