THE IMPACT OF PEACEFUL RESOLUTION METHODS FOR TAX DISPUTES ON ADMINISTRATIVE AND JUDICIAL PROCESSES IN TURKEY

This study aims to evaluate the impacts of peaceful resolution methods for tax disputes on administrative and judicial processes in Turkey. A qualitative approach was adopted in the research, and data on the practical advantages and issues of peaceful resolution methods were collected through interviews with tax inspectors and tax judges. The data collected were analyzed using thematic analysis method. The findings indicate that peaceful resolution methods are particularly beneficial for taxpayers experiencing financial difficulties during periods of economic crisis. However, the frequent repetition of peaceful resolution methods can weaken tax morality. Additionally, the entrenched belief among taxpayers that “amnesty will eventually be granted” prevents a significant reduction in the workload of judicial and administrative processes. The disregard of tax audit reports in the evaluations of peaceful resolution commissions and the ambiguity of regulations, which are open to differing interpretations by these commissions, can also lead to inconsistent practices. The study concludes that peaceful resolution methods should be supported by measures such as clarifying the boundaries of regulations, limiting frequently repeated restructurings in ways that can enhance tax compliance, and maintaining audit motivation. In this way, it would be possible to strengthen tax compliance and avoid unnecessary engagement of judicial processes.