Appeal in Turkish tax jurisdiction

As stated in Article 2 of the Constitution of the Republic of Turkey, Republic of Turkey is a state of law. As a natural result of being a state of law, the works and transactions of the administration are subject to judicial control. In fact, Article 125/1 of the Constitution states that the judicial remedy against all actions and procedures of the administration is open. The actions and procedures of the administration that is the subject to judicial supervision; also brings the review of the decisions of judicial bodies by another mechanism. This is where we see the reviewing of the judicial decisions by ordinary and extraordinary legal remedies. In this thesis, means of appeal in Turkish tax jurisdiction has been tried to be explained. The concept of tax jurisdiction and the history of Turkish tax jurisdiction have been explained, the meaning of the concept of the legal way has been discoursed, in the Turkish Tax Law, all the features of the appeal have been tried to be explained in its current form after the regulations which came into force on 20.07.2016 with the Law No. 6545, and especially, evaluations were made in the light of the implementation-oriented high court decisions, by discoursing on the effect of appeal regulation on appeal, problems in implementation and possible model proposals for the functioning of the Council of State through the appeal law, explanations have been made.