Suggestions to Turkish Compromise Institution with Comparisons from

Abstract

The compromise institution, which was inspired by Germany and entered into Turkish tax legislation, was abolished in 1977 by the legislator on the ground that it was contrary to the Constitution. Although this institution, which is already implemented in our country, has been subjected to justified criticism on the grounds that it is contrary to the principles of legality, equality and the effectiveness of tax penalties, it continues to be a necessary institution. In this context, the aim of this study is to compare the compromise institutions implemented in some countries (USA, Germany, France) with the compromise institution applied in our country and to make various proposal thought to be beneficial for the development of this institution and contribute to the development of this institution.