The Effectiveness of the Waiver of Appeal Institution in the Resolution of Tax Disputes

Nergis Feride Kaplan Dönmez
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Nergis Feride Kaplan Dönmez: Istanbul Medeniyet University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2025, vol. 40, issue 123, 249-269

Abstract: The “waiver of legal remedy” institution provides discounts when taxpayers waive their right to appeal unfinalized court decisions. This study examines the legal nature, operation, benefits, and criticisms of the “waiver of legal remedy” in detail. The “waiver of legal remedy” may expedite judicial processes, aiding taxpayers in meeting their obligations more efficiently and potentially improving tax collection efficiency. The study includes an analysis of the current state of turkish tax judiciary, using judicial statistics as a foundation for evaluation. The “waiver of legal remedy” offers efficient, cost-effective solutions for tax disputes. However, its effectiveness could be improved by differentiating discount rates and expanding its scope.

Keywords: Tax Disputes; Waiver of Legal Remedy; Administrative Solutions in Taxation; Judicial Statistics (search for similar items in EconPapers)
JEL-codes: H20 K34 K42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:40:y:2025:i:123:p:249-269

DOI: 10.33203/mfy.1634717

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