Türkiye Adalet Akademisi Dergisi

Yazarlar: Ömer BATUR

Konular:Hukuk

Anahtar Kelimeler:Tax disputes,The legal remedy,Of giving up the legal remedy,Forensic statistics.

Özet: Taxes are the economic values that natural or legal persons receive on the income, property and expenditures, based on the unilateral will and the power of sovereignty to cover public expenses. Taxation process includes; imposition, notification, accrual and receipt. Although taxpayers also have obligations in this process, taxation procedures are mainly carried out by the tax administration. Conflicts may arise between tax administration and taxpayers. If these disputes cannot be resolved at the administrative stage, they can be carried to the judicial authority by taxpayers. As is known, it is possible to end the case with acceptance or waiver statements at the trial stage. On the other hand, if there is no legal remedy for final court decisions, the dispute will result. In this context, a new regulation has been created under the title of “giving up the legal remedy”. This has a completely different quality from waiver and acceptance. It is expected that no appeal and/or respondent be filed for court orders. In our study; giving tax information concerning the judiciary, with the history of Turkey near applied to the proceedings of the judicial statistics for 2018 are included within the scope of the description of giving up the legal remedy.

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