Comprimise and results at the solition of tax conflicts

Taxpayer and Administration are forming both sides of tax relations. Between those, during the application of Tax Law there can be conflicts. Because lasting too long of conflicts that are between the administration and the tapayer, is a loss for them. There are two methods in the solution of the conflicts. Those which are analyzed by judicial way and at which are solved by administrative stage. Treaty is a way of solutron on the administrative stade of conflicts. The subject "Comprimise and Results at the Solution of Tax Conflicts" is a study of thesis. Firstly it is studied about the conupt of conflict on the first part. It is mentioned about tax conflicts and brief information is given about solution by judicial way of conflicts. Administrative solution methods of tax conflicts are counted, definition of "Teaty" and historical development in Turkey are told. Besides, different Western Laws of Treaty Institutions are the source of Turkish Tax Lax. So that their being applred is briefly mentioned. On the second part, Treaty Institution in Turkey are investigated in detail. As being suitable to the historical application, first "Teaty Institution After Imposing A Tax", later "Teaty Institution Before Impasing A Tax" are dealt with vastly by means of extense of treaty, process of treaty and results of treaty. On that part, from judgement of Supreme Court was used and the subject is mentioned the oretically. There are illustrative information about application. Finally, it is mentioned briefly that is treaty at the Province Personel Administration and Municipality. On the third part results of those studies are summed up. And there are advantages of theaty institution, the ciriticism that is directed to it, aspects of delaying and there are suggestions for working more profitable of it.