The role of tax courts in taxation disputes

Taxes are known as one of the most powerful sources among public financial tools. Taxes are the economical values that the state collects compulsorily and gratuitously from economical units, by using it?s sovereignty power in order to sustain state?s public services. As a system taxes has a dynamic nature which is influenced by economic, social and political conditions. It is natural that during the application of the revenue laws some disputes and disaggrements would occure between taxpayers and tax administration. Because; while the state, as the tax demander, intends to maximize the tax amounts that it will collect, within the extent of the National Constitution and laws allow, in order to be able to provide better public services to the beneficiaries of these services while the taxpayers and bodies subject to pay tax, bodies subject to tax penalties, as the tax debtors, intends to maximize their expendable incomes through avoiding paying tax. Those two adverse interests between these parties may sometimes cause tax disputes. Therefore, the taxpayers employ various solutions in order to eliminate those mentioned conflicts and disputes. These tax disputes are solved either by tax administration management or through justice system. In this study, first, it has been underlined what the dispute is, how the dispute developed and the jurisdiction stage of the process to find the solution. Than this study has been finalised by providing examples of various solutions to solve these disputes while referring to the outcome of the disputes which has been esclated to jurisdiction of the tax courts and the factors which reduces the effectiveness of the jurisdiction.Key Words: Tax, Tax Disputes, Tax Court, Solution Of Tax Disputes, Jurisdiction Of Tax Court.