The effect of penitence and rectification institution in the resolution of tax conflicts

Penitence and Rectification is one of the institutions which takes place in Turkish Law Legislation that can bring solution at administrative stage in tax disputes without submitting to the court, by providing certain conditions; it has positive results and it is an institution aimed to make easier the works of both the administration and the liables materially and morally, by being implemented smoothly. The penitence and rectification institution is an important regulation in terms of tax administration and the liables, which ensures the liables who fulfill the conditions stated in Article 371 of the Tax Procedural Law, get rid of their penalties; it also ensures the tax administration collect its debts as soon as possible in order to transmit to the national treasury. With this study, it is aimed to evaluate the place of the penitence and rectification institution within tax implementations, and reveal its effects on Turkish tax judiciary.