As one step to the solution of administrative tax dispute settlement institution: Manisa sample

Taxes are the legal and coercive values that are taken within certain rules and without any compensation to finance the economic, financial and social expences of the society accordingly their economic power, based on sovereignty of the government and other public communities, just because they are a part of a political organization.Taxes are absolutely the most important income source of the government. However, disputes may occur due to the various point of views or variety in practice. There are two ways in Turkish tax system to solve the tax disputes; adminitrative and judicial. In order to solve this kind of conflicts, the taxpayer is free to choose judicial or administrative solutions. However, in the solution period of a dispute, giving priority to administrative remedies is not only terminate the problems between the taxpayer and administration in a short time period and at a low cost but also affect the relationship of the parties and increase the trust. The study primarily referring to the concept of the tax dispute and deals with features of the tax dispute. In this context after explaining the procedures of the solution of disputes, legal decision can be made on an overall assessment. Reviews of a province of Manisa is covered in order to make a more concrete case. The tax disbute solution will be analzed at the administration stage. In this study it can be stated that the taxpayers often resort to an administrative compromise solution and the applicants are mostly compromise.