Research Information System
MALIYE DERGISI, no.174, pp.402-430, 2018 (ESCI)
In our country, there may be some disputes between the customs administration and the taxpayers related to customs procedures. A number of solution methods have been regulated in the Customs Law in order to ensure that customs disputes are resolved and taxes are collected. Customs disputes can be resolved in two processes, administrative and judicial. First, the administrative process is operated and the judicial process can be started if the administrative process does not produce results. Since the customs duties don't subject to the provisions of the Tax Procedure Law, the solution methods in the Customs Law have been implemented in the solution of disputes. Although judicial solutions of disputes are the same with taxes subjected to tax Procedure Law, there are significant differences between administrative solutions. In this study, the administrative solution methods in the Customs Law and in the Tax Procedure Law examined comparatively in terms of the purposes, implementations and results.