Abstract:

In tax disputes, judicial solutions are the most important and final solutions in terms of tax administration. However, the long term of the trial and the cost of its formation have brought alternative solutions to the agenda. Public Audit Authority, or Ombudsman, is an important institution that is addressed in tax disputes as well as in many matters. The subject of this study is the complaints and decisions made to the Ombudsman's institution regarding real estate tax. The document examination technique was first examined in detail by the "Public Audit Institution Law No. 6328" and the "Regulations on the Procedures and Principles concerning the Enforcement of the Public Audit Institution Law". The annual reports on the official website of the Public Audit Authority were later analyzed in the special title "economics, finance and taxes". Also, the decisions shared with the public on the property tax are categorized according to the topics. The proportion of complaints in the business section "Economy, Finance and Tax" is approximately 22% of the total number of applications. Property tax-oriented decisions account for approximately 1% of all decisions made. As a result, the KDK has seen a significant contribution to the protection of the client rights in the resolution of tax disputes.

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