Özet:

Tax disputes that can be expressed as differences of opinion between the tax administration and the tax debtor for various reasons can be resolved in administrative or judicial stages. In addition to these basic solutions, alternative solutions are available in various countries, especially in the United States and in various European Union countries. Alternative solution methods can be expressed as a whole of procedures that include the solution processes and methods that act to bring the parties to the dispute together in common. From the point of view of Turkish tax law, there is no direct regulation on ADR. However, considering the success of ADR, which has started to take place in different legislation in Turkey, especially legislation related to criminal, business and commercial disputes, the applicability of this method in solving tax disputes with a taxpayer-oriented approach has also been raised. In our opinion, ADR will make a significant contribution to the settlement of tax disputes and it will also be beneficial for the taxpayer's voluntary compliance with the tax. In this study, the applicability of alternative methods in solving tax disputes in Turkey was evaluated.

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