Analysis of Judicial Remedies in Tax Disputes in Turkey with Various Indicators: Example of ？stanbul Tax Courts

The fact that Tax Administration and taxpayers are parties to the tax causes various disagreements. The desire of the Tax Administration to collect the tax as soon as possible and the desire to minimize the tax debt that the taxpayer will pay by benefiting from the loopholes in the law or not pay at all are the main causes of the disputes. In this study, after brief mention of administrative solution ways, judicial solution ways were investigated with numerical data. The number of taxpayers in the country and Istanbul province and the number of tax cases files and the completion period of these cases are compared and the workload overturned on the judicial judiciary is determined and the administrative solution ways should be emphasized and alternatives should be given in this regard