Özet:

With the reform of the Turkish Tax Court in 2014, the introduction of the instinct system in the solution of the problems in the Turkish tax court was tried to learn the opinions of judges, lawyers and applicants by the application of the survey. The main objective of this reform in the Turkish tax court is to increase the effectiveness of justice in the Turkish tax justice system by ensuring the solution of the problems that may arise both in the material and legal terms of the decisions taken by the tax courts of the first degree. In addition to the 1982 Constitution, the issue of the introduction of the tax system in the Turkish tax court was not only considered in literature, but also the impact of the tax system in the solution of the problems in the Turkish tax court was tried to be analyzed by surveying the matter to judges, lawyers and applicants. In the study, literature scan was carried out and the law and legislation related to the subject, as well as the survey work was carried out with a total of 611 participants asked questions related to the subject. Of these participants, 105 are judges, 206 are lawyers and 300 are prosecutors. The questions asked in the study were directed by the Likert type scale of 5, as well as the participants to be included in the research scale were easily selected by the sampling method. According to the results obtained from this study, the Turkish Tax Court’s problem-solving appeal system was brought by the judges and lawyers in terms of the problem-solving opinion, although the applicants have declared a positive opinion on the introduction of the appeal system in the Turkish Tax Court.