Abstract:

Although similar practices are seen in the Turkish-Islamic states, in the modern sense, ombudsmanism is established as a parliamentary institution in the 1809 Swedish Constitution. The Ombudsman is currently in use in many countries. In Turkey, the Ombudsman, which has been on the agenda since the 1970s, was legally established by the Public Audit Institution Act in 2012, and since 2013 it has also begun its supervision and supervision activities. The institution is responsible for examining, investigating, and giving advice to the administration of all actions and procedures and attitudes and behaviors, in the sense of justice based on human rights, in terms of compliance with law and justice. There are various disputes between the parties in the taxation process that the administration constitutes. Tax disputes are resolved in the administrative and judicial stages. The Ombudsman is one of the ways to solve tax disputes in the administrative stage and serves as the last application and complaint mercii before the judicial stage in tax disputes.