Özet:

Tax disputes that arise between the government and the taxpayers as a result of some of the main reasons, such as procedures related to penalty cutting, collection of revenues, liability and the allegations of illegality, can be resolved by the help of administrative way which is called peaceful ways or judicial stage. However at the same time, as an increasing trend of using alternative dispute resolution ways to resolve tax disputes have become agenda and in various countries such as the United States of America have found application area with the traditional resolution ways. Alternative resolution methods are the methods that aim to resolve the disputes quickly and fairly among parties, which are subject to the dispute, with the accompaniment of an independent, neutral and objective way. In this study eliminating tax disputes through ADR and its applicability in Turkey has been evaluated

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