Analysis of tax disputes at the judiciary stage and evaluation of tax cases

Tax is the most important source of funding for the government to make public expenditures. Therefore, it is very important to collect the tax fairly and accurately. However, the olan tax disputes ya which arise from the tax office and taxpayers who are the parties of the tax due to errors or disputes arise. In accordance with the principle of the legality of the tax, based on the principle of fairness, the principle of fairness as a matter of fairness, the right of way of taking correctness of these conflicts has been opened. There are two solutions for tax disputes: administrative stage and judicial phase. As the parties can apply to the administrative stage called peaceful remedies, they can also apply to the judicial stage because they do not increase the workload of the tax courts for the resolution of the dispute. The main purpose of this study is to determine the tax disputes arising from tax practices, to determine the ways in which the taxpayers face the problems faced by the taxpayers by specifying the solutions to be administrative and judicial. Based on this, first; tax disputes and the circumstances that caused it were examined, solutions were given in the next stage, and finally the judicial stage was taken into consideration and the situation was given to the taxpayer and the administration. For this purpose the State Council resolutions for the last 20 years in Turkey were examined sample. The related cases were investigated and compared. In conclusion, drop in tax court in Turkey between the years 1998-2018, covering research and examined cases referred to the council of state, taxpayers comparison has been made in favor of or against the decision.