Ways of law applied against the decisions of the jurisdiction while judging the taxes

A country is responsible for meeting some of the basic needs its citizens have. The country needs financial resoures so that some certain needs such as education, health and justice could be met and its public service could be financed. Taxes are put into practice for economic, political and social reasons. It?s the responsibility of tax judgement to legally establish the balance when tax dispute is concerned between the state and its tax payer.For tax judgement to function effectively and justly, people should be able to apply to some legal ways in writ of certoriori and these ways of application should be practised well against the conclusive decisions which the courts of first instance made as the organs of tax judgement. For this reason; some legal ways were considered suitable in order to solve the dispute among parties in legal and fair ways by abolishing the decisions of the court which are against the law and to provide the standartization while practising laws.In this work, legal ways constitute the main part of this thesis with the aim of controlling the conclusive decisions mode by the organs of law judgement to see if they are legally suitable. In addition, the problems which may arise while applying to legal ways and while practising them due to parties and legal system were identified, some structural solutions were found in order to deal with the short comings mentioned and to help the legal ways to function more effectively.Key Words: Tax Jurisdiction, Ways of Law, Council of The State, District Administrative Court, Tax Court,