Tax conflicts, administrative resolution ways and reconciliation

The goverment needs financing sources to carry out the public services. The taxes are the most important sources that the state has restored to remove the financial deficit. The enlargement of the public services has increased the need of revenue. The increasing need of revenue has caused the state to have restored the taxes more and more. But the taxes which have been accounted as unrequited dept haven't been paid easily and willingly by they taxpayers and they have tried to escape as much as possible and the have wanted to benefit from the possibilities the laws have recognized. Therefore this situation has caused disagreement between them and administration. Due to the often changed tax laws recognized has increased the tax disagreements. An important part of the disagreements have appeared because of applications of the tax laws between tax payers and administration are solved by means of reconciliation establishment without reaching to courts. Tax conflicts are generally arisen by taxation cause, obligation, imposition, notification, accrue, punishment and collection transactions or applications related with these ones. In these conflicts, there are two parties. One is the tax administration being tax claimant and the other is the tax payer being tax debtor or tax responsible or punishment payer alike participant, encourager, assistant etc. In the first part of the thesis of " Tax Conflicts, Administrative Resolution Ways and Reconciliation ", the concept of conflict, tax conflict and the factors which result to conflict with taxation transactions will be examined. In the second part of my thesis, the establishments alike conciliation, contrition and correction, abatement and recovery of tax errors recovery applications, allowing the resolution of tax conclicts at administrative stage without passing to the court, will be examined. İn the third part of my thesis is to explain the judicial concept, processing and the efficiency of the compromise institution, one of the administrative solutions about the tax controversy in Turkish Taxation Law. We also want to explain the problems and resolution advisory about the implementation of tax laws.