Vergi Uyuşmazlıklarında Tahkimin Mali Hukuk Üzerindeki Uluslararası Etkilerinin İncelenmesi

Arbitration has become an important tool in resolving tax disputes, especially between states and taxpayers. The article discusses how arbitration works in fiscal law, its advantages and potential difficulties, and also examines how it can affect economic efficiency. This article aims to analyze the effects of arbitrage on fiscal law. First of all, the basic advantages that arbitrage offers to the fiscal law system are emphasized. These advantages include providing a faster and more cost-effective solution, ensuring impartiality and flexible application. It is also stated that arbitrage offers a fairer solution mechanism in international tax relations. The article evaluates the effects of arbitrage on fiscal law, especially at the international level, in terms of providing a more open and transparent process in the fulfillment of tax obligations. However, some difficulties are also highlighted. The difficulties in implementing arbitrage decisions, the sovereign rights of states and the problems of harmonization between different judicial systems are emphasized as elements that may limit the effectiveness of this system. As a result, arbitrage stands out as an important alternative solution in financial law, but it is concluded that international cooperation and legal infrastructure should be strengthened in order for the system to be more effective and sustainable. Keywords: Financial Law, Tax Law, Tax Disputes, Arbitration