VERGİSEL UYUŞMAZLIKLAR BAKIMINDAN KAMU DENETÇİLİĞİ KURUMUNA BAŞVURU KOŞULLARI

20791

The ultimate purpose of public administration is to raise a management understanding in order to eliminate the individual complaints and positively improve the conveniences of individuals. The institutions holding a place under the public administration intends to provide high level position between public administration and individuals relations. Therefore, numerous regulations and movements have taken place in history and substantial improvements havebeen granted. Furthermore, the very latest change occurring in world brings new problems regarding to keep the same level between the public administration and individuals relations. For this reason, new institutions which provide individuals an alternative solution in a more active and rapid way is required. The Public Auditing Institution in Turkey is recently founded in order to reach this goal. The main purpose of this Institution is to consider, search all administrative decisions under the human rights umbrella and in the context of equity and fairness. With such characteristic the Institution has a unique facility. However, some of the provisions held under the Institution Establishment Law are uncertain and restrictive in order to protect the individuals rights in tax disagreements. To maintain the Institution main goal, new regulations and recent steps have to take place in the Institution Establishment Law in order to raise the individuals applications whom suffer from tax disagreements.

309

public administration , tax law , public auditing , personal rights , administrative solutions for tax cases.

Hukuk Araştırmaları Dergisi

330

Hukuk Araştırmaları Dergisi