Post-tax settlement institution within the scope of Turkish tax law

Abstract

Since taxation is an economic administrative practice, various disputes may arise between taxpayers and tax administrations as a result of tax practices. The resolution of these disputes sometimes causes time loss and uncertainty both from the point of view of the taxpayer and from the point of view of the tax administration. Exclusively, if the tax dispute is brought to the judicial process by at least one of the parties, it is inevitable that a number of costs will arise for the parties. Therefore, various administrative (peaceful) solutions have been developed in the Turkish tax legislation in order to avoid wasting time both from the point of view of the taxpayer and from the point of view of the administration and to eliminate ambiguity as soon as possible. The reconciliation institution, which is one of the alternative settlements n question, is also an institutional arrangement that is preferred by taxpayers permanently. This institution, which is carried out depending on the mutual dialogue and bargaining behaviour of the parties, is divided into two as reconciliation before and after the assessment. Both types of reconciliation may result in the mutual agreement of the parties and the elimination of the problem in the taxation process, which is in dispute with the partial elimination of tax debts and / or penalties. In this study, two types of reconciliation institution are also defined, but the post-tax reconciliation institution constitutes the main subject of the study. In the study, the nature, provisions and consequences of the settlement institution after the assessment, which is the reconciliation method mostly used by the parties in practice, are discussed. In the study, document analysis, which is a qualitative data analysis technique, is used.