Analysis over the effects of appellate on the procedure of proceedings in tax jurisdiction

In this study, the effects of the appeal institution brought to administrative jurisdiction by the Turkish Penal Code No. 6545 and the Law Amending Certain Laws on tax jurisdiction were examined. Prior to the appeal of the appeal court, the parties were able to challenge the decisions of the first instance courts by using the appeal remedy in a higher court. The court, which had appealed, made the final decision after the first-instance court judged the case and examined it in a narrow case. If the parties were not satisfied with this decision, they could return the decision. On the other hand, the legal inspection on appeal was a final decision. This practice aggravated the workload of the Council of State and thus extended the trial process. It is foreseen that the appeal system introduced by Law No. 6545, which was published in the Official Gazette on 28 June 2014 and started to be implemented on 20 July 2016, will accelerate the functioning of our administrative judiciary and reduce the workload of the Council of State. The decisions made in the first instance courts with the appeal system will be re-examined with all the findings obtained and legally audited. The aim of this new procedure brought to the Turkish judicial system is to solve the legal problems and mistakes that may occur in the first instance courts at the stage of appeal and to ensure that the error is compensated quickly and to reduce the number of cases referred to the Council of State. KeyWords: Tax Dispute, Administrative Jurisdiction, Tax Jurisdiction, Appeal, Regional Administrative Court.