Evaluation of administrative solutions and consensus institution in tax disputes

Today, taxes are the most basic source of public financing tools. Although the taxation authority is used through state bodies under constitutional regulations, states want individuals to pay less tax in exchange for the purpose of receiving more taxes exposes tax disputes. One of the institutions that resolves tax disputes in Turkish tax law at the administrative stage is the settlement establishment. The settlement establishment serves to resolve the dispute through an agreement between the administration and the taxpayer without going to the judicial path. In this study; In order to resolve the disputes arising between the state and individuals at the administrative stage, the error correction applied in Turkish tax law, reduction in punishment, regret-reclamation, settlement institution and the establishment of reconciliation within the scope of the Criminal Procedure Law and the functioning, stages, legal structure and the effectiveness of the settlement establishment in Turkey in the context of Turkish tax law and the principles of certain aspects were presented.