The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments

Abstract

In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation assessment commission and assessment of explanation included in this application have been revealed roughly and they have been assessed by considering different perspectives.