Effectiveness of the appeal system in tax proceedings

In this academic study, With reform The Tax Judiciary carried out in 2014 year, it was tried to learn opinions and evaluation of judges, lawyers and taxpayers with application of survey to bring appeal system to solution of problems in The Tax jurisdiction. The main objective of reform carried out in The tax jurisdiction is increase efficiency of justice in the The tax jurisdiction system by providing solutions of problems that may be both material and legal aspects of decisions taken by first degree tax courts. In order to prevent problems arising in The tax jurisdiction with the 1982. Constitution, not only opinions in literature regarding introduction of appeal system in. The tax jurisdiction, but also effects of appeal system on solution of The tax jurisdiction to problems of The tax jurisdiction have been tried to be analyzed by judges, lawyers and taxpayers. In this study, total of 611 participants were asked questions about subject. 105 of these participants are judges, 206 of them are lawyers and 300 of them are taxpayers. The questions asked in the study were directed to 5-point Likert-type scale and participants to be included in the research were selected with easy sampling method. According to the results of this study, despite negative opinion of judges and lawyers regarding solution of problems in The tax Judiciary, Taxpayers expressed a positive opinion regarding introduction of appeal system in The tax Judiciary.