ISSN:2147-7841 English

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Abstract


Reconciliation Institution and Commissions in Tax Law
In the reconciliation for the solution disagreements between the administration and the taxpayer, the reconciliation institution has great importance on both method and time ant it diverges from the other dispute resolution methods. One of the most important features of the reconciliation institution which is important in the tax law in many aspects and has many important qualities is the discretionary power given to the reconciliation commissions. The discretionary power in tax law is an exclusive power due to the law. The fundamental power of the commissions in carrying out the reconciliation is a legal power, and the discretionary power is exceptional. In spite of its exceptional feature the reconciliation commissions are given (maybe) the widest power in tax law. The reconciliation commissions provide the functionality of the reconciliation organization within the limits of the legal power and discretionary power. The purpose of this study is to determine whether the settlement institution operates effectively and to enhance its contribution to the tax law by determining the deficiencies if any. For this purpose, in the light of the relevant legal regulations, the tax judgment has been examined from a theoretical point of view by taking advantage of cases that have been the subject of litigation. As a result of the investigation, it was concluded that the legislative regulations regarding the application for reconciliation should be reviewed (specific to reconciliation after assessment), the legal status of the institution (especially in respect of the transactions which should be established and corrected after the issues determined by the minutes) should be determined and the limits of the discretionary commissions granted to the reconciliation commissions should be determined.

Keywords
Tax, Tax Law, Reconciliation Institution, Reconciliation Commissions.


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