Özet:

It is important to provide an environment of peace and tranquility in the taxation relationship as in all areas of the social structure. In order to ensure peace and tranquility, disputes arising between the parties of the taxation relationship must be resolved in a short time, constructively and fairly. In achieving this goal, the contribution of the reconciliation institution is much more than other administrative solutions. The tax disputes could occur among the taxation parties due to taxpayers, legislation, and tax administration. The state and the taxpayers who are parties to taxation also want to resolve tax disputes as soon as possible. There are some administrative and judicial solutions for the solution of the tax disputes. One of the most widely used administrative solution methods is the compromise institution. In this study, to identify the compromise institution's defects and the viewpoint of the profession members about compromise institution, the survey application is realized in Aydın province. Through the data, which obtained from surveys, Chi-square Analysis was implemented. In accordance with the estimation results, evaluations have been made about the compromise institution.

Anahtar Kelimeler: