Effectiveness of the conciliation insti̇tute in solving taxdispute example of province Uşak

The conflicts between Tax office and taxpayer which occurs during the taxation is called tax dispute. There are administrative phase solutions and judicial phase solutions developed for the Turkish Tax Law for the tax disputes. The most preferred way is the conciliation institute which is included in administrative phase solutions where the method is based on to start negotiations between the administration and taxpayer and bargain because of its fast problem solving way. And conciliation is divided in two as conciliation before assessment and conciliation after assessment. In this study; we tried to analyze the renounced amount of the government in the conciliation, collected amount of the conciliated amount and the occurred damage because of the uncollectible receivables in the state treasury which are decided in conciliation after assessment institute which is settled within the Uşak Tax Office in the years between 2013-2017 by using document scan method. In this sense, we aimed to introduce the effectiveness of the conciliation institute which is in out tex system.