THE IMPACT OF AMICABLE RESOLUTION OF TAX DISPUTES ON TAX COMPLIANCE IN TÜRKİYE

Authors : Cemil Altun, Osman Pehlivan

Pages : 264-295

View : 120 | Download : 278

Publication Date : 2025-12-27

Article Type : Research Paper

Abstract :This study evaluates the impact of amicable tax dispute resolution in Turkey on tax compliance. In modern tax systems, such methods are vital for sustainable taxpayer–state relations and voluntary compliance. A survey of 398 certified public accountants in Istanbul explored these resolution mechanisms’ effects on compliance from both taxpayer and government perspectives. Reliability and validity of the scale were confirmed via Cronbach’s α, Kaiser–Meyer–Olkin, and Bartlett tests; construct validity was assessed through factor loadings followed by exploratory factor analysis. Findings reveal that amicable approaches are essential for dispute resolution and generally increase compliance. However, absence of procedural limits may invite abuse and diminish perceptions of fairness among compliant taxpayers. Furthermore, the study proposes targeted reforms to strengthen application boundaries and safeguard equity. The study’s generalizability is limited by its exclusive Istanbul sample, lack of direct engagement with taxpayers, and data-sharing constraints; nonetheless, results contribute meaningfully to the literature and inform policy development. By examining all amicable dispute-resolution mechanisms comprehensively from both perspectives and proposing concrete recommendations, this research offers an original contribution. Evidence suggests that redesigning these mechanisms to be corrective and abuse-resistant will bolster voluntary compliance and enhance system efficiency.
Keywords : Vergi Uyumu, Vergi Uyuşmazlıkları, Barışçıl Çözüm Yolları, Vergi Barışı, Alternatif Uyuşmazlık Çözümü

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