Birçok ülke vergi uyuşmazlıklarının çözüm yollarında birbirlerinden farklılaşmaktadır. Bu durum, ABD ve İngiltere gibi en gelişmiş Anglosakson hukuk sistemine sahip ülkeler için bile geçerlidir. Bununla beraber, OECD üyesi ülkeler olmaları hasebiyle, hukuk sistemlerinde ortak birçok noktaya da sahiptirler. Bu makalede, ABD, Almanya, İngiltere ve Türkiye’nin vergi yargısı sistemlerinin kısa tarihçesi ve işleyişi özetlenip değerlendirilmektedir. Buna karşın, derinlemesine bir ülke analizi bu çalışmanın amacı dışındadır
Appeal to the Tax Tribunal, https://www.gov.uk/tax-tribunal/overview, Erişim Tarihi: 25 Şubat 2016.
Armağan, R. (2009), “Vergi Uyuşmazlıklarının Yargı Sürecinde Çözümü: Isparta İli Özelinde Bir Değerlendirme”, Maliye Dergisi, Sayı 156, Ocak-Haziran.
Bayraklı, H. H., (1998), “Vergi Yargılama Hukuku”, Afyon Kocatepe Üniversitesi Yayınları No. 11, Afyon.
Bundesfinanzhof-1 (2011), “Der Bundesfinanzhof - The Federal Fiscal Court (English Edition)”, München, http://www.bundesfinanzhof.de/sites/ default/files/Booklet %202012.pdf, Erişim Tarihi: 25 Şubat 2016.
Bundesfinanzhof-2, “The Federal Fiscal Court - Information in English” http:// www.bundesfinanzhof.de/content/information-english, Erişim Tarihi: 25 Şubat 2016.
Cornell University Law School (1991), Legal Information Institute, “Freytag v. Commissioner (90-762), 501 U.S. 868 (1991)”, https://www.law.cornell. edu/supct/html/90-762.ZC.html, Erişim Tarihi: 25 Şubat 2016.
Courts and Tribunals Judiciary, “Tribunal”, https://www.judiciary.gov.uk/about- the-judiciary/the-justice-system/jurisdictions/tribunal-jurisdiction/, Erişim Tarihi: 20 Nisan 2017.
Craig, W. (2009), “An Age of Change”, https://www.taxation.co.uk/Articles/ 2009/01/28/240161/age-change, Erişim Tarihi: 25 Mayıs 2017.
Griswold, E. N., (1994), “The Need for a Court of Tax Appeals” Harvard Law Review, Vol. 57, No. 8, Ekim, http://repository.uchastings.edu/cgi/ viewcontent. cgi?article=1020&context=tax, Erişim Tarihi: 20 Nisan 2017.
HM Courts & Tribunal Services, “First-tier Tribunal Tax Chamber - Making an appeal Explanatory leaflet”, https://formfinder.hmctsformfinder.justice. gov.uk/t242-eng.pdf, Erişim Tarihi: 25 Şubat 2016.
ICAEW – Institute of Chartered Accountants in England and Wales, “Appeals to the General Commissioners A Questions and Answers Guide”, http:// www.icaew.com/~/media/ corporate/archive/files/technical/tax/ tax%20news/taxguides/taxguide%2004%2000%20appeals.ashx, Erişim Tarihi: 23 Mayıs 2017.
Jones, J. A., “Tax Treaties: The Perspective of Common Law Countries” https:// www.ibfd. org/sites/ibfd.org/files/content/pdf/CourtsAndTaxTreatyLaw_ sample.pdf, Erişim Tarihi: 20 Nisan 2017.
Judicial Office International Team, “The Judicial System of England and Wales A visitor’s guide”, https://www.judiciary.gov.uk/wp-content/ uploads/2016/05/international-visitors-guide-10a.pdf Erişim Tarihi: 25 Şubat 2016.
Kızılot, Ş., Şenyüz, D., Taş, M., Dönmez, R. (2006), “Vergi Hukuku”, Yaklaşım Yayınları, Ankara.
Krabbe, H. (2008), “Judicial System of Germany - The Legal Remedies in the German Tax System”, Nisan, http://www.iatj.net/congresses/Germany. pdf, Erişim Tarihi: 25 Şubat 2016.
Lederman, L. (2014), “(Un)appealing Deference to the Tax Court” Duke Law Journal, Vol. 63: 1835, http://scholarship.law.duke.edu/cgi/viewcontent. cgi?article=3430&context =dlj, Erişim Tarihi: 20 Nisan 2017.
Legal Action Group, “Introduction to the Tribunal System”, http://www.lag.org.uk /media/43787/tribunal_practice_and_procedure_sample_chapter.pdf, Erişim Tarihi: 20 Nisan 2017.
Ortaç, F. R., Ünsal, H. (2016), “Türk Vergi Yargısında İstinaf Sistemi ve Muhtemel Sorunlar”, İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi, Sayı 1, Nisan.
Out-Law.com, “The Tax Tribunal”, https://www.out-law.com/topics/tax/tax- litigation--disputes-/the-tax-tribunal/, Erişim Tarihi: 20 Nisan 2017.
Sönmez, E., Ayaz, G., (1999), “Vergi Yargısı”, Oluş Yayıncılık, Ankara.
The Structure of the Courts, https://www.judiciary.gov.uk/wp-content/ uploads/2012/08/ courts-structure-0715.pdf, Erişim Tarihi: 25 Şubat 2016.
Tosuner, M., Arıkan, Z. (2008), “Türk Vergi Yargısı”, Neşa Ofset, İzmir.
United States Tax Court, “About the Court”, https://www.ustaxcourt.gov/about. htm, Erişim Tarihi: 25 Şubat 2016.
US Legal, “US Tax Court”, http://system.uslegal.com/other-federal-courts/us- tax-court/, Erişim Tarihi: 25 Şubat 2016.
TAX JUDICIARY SYSTEMS OF THE US, GERMANY, THE UK AND TURKEY
Most countries differ from one another in their ways of tax dispute solution. This is true even for the most advanced Anglo-Saxon common law jurisdictions, such as the US and the UK. However, they also have many common features, since they are OECD members. This article summarizes and reviews the brief history and functioning of the tax judiciary of the US, Germany, the UK and Turkey. A profound analysis of these jurisdictions is, nevertheless, far beyond the aim of this study
Appeal to the Tax Tribunal, https://www.gov.uk/tax-tribunal/overview, Erişim Tarihi: 25 Şubat 2016.
Armağan, R. (2009), “Vergi Uyuşmazlıklarının Yargı Sürecinde Çözümü: Isparta İli Özelinde Bir Değerlendirme”, Maliye Dergisi, Sayı 156, Ocak-Haziran.
Bayraklı, H. H., (1998), “Vergi Yargılama Hukuku”, Afyon Kocatepe Üniversitesi Yayınları No. 11, Afyon.
Bundesfinanzhof-1 (2011), “Der Bundesfinanzhof - The Federal Fiscal Court (English Edition)”, München, http://www.bundesfinanzhof.de/sites/ default/files/Booklet %202012.pdf, Erişim Tarihi: 25 Şubat 2016.
Bundesfinanzhof-2, “The Federal Fiscal Court - Information in English” http:// www.bundesfinanzhof.de/content/information-english, Erişim Tarihi: 25 Şubat 2016.
Cornell University Law School (1991), Legal Information Institute, “Freytag v. Commissioner (90-762), 501 U.S. 868 (1991)”, https://www.law.cornell. edu/supct/html/90-762.ZC.html, Erişim Tarihi: 25 Şubat 2016.
Courts and Tribunals Judiciary, “Tribunal”, https://www.judiciary.gov.uk/about- the-judiciary/the-justice-system/jurisdictions/tribunal-jurisdiction/, Erişim Tarihi: 20 Nisan 2017.
Craig, W. (2009), “An Age of Change”, https://www.taxation.co.uk/Articles/ 2009/01/28/240161/age-change, Erişim Tarihi: 25 Mayıs 2017.
Griswold, E. N., (1994), “The Need for a Court of Tax Appeals” Harvard Law Review, Vol. 57, No. 8, Ekim, http://repository.uchastings.edu/cgi/ viewcontent. cgi?article=1020&context=tax, Erişim Tarihi: 20 Nisan 2017.
HM Courts & Tribunal Services, “First-tier Tribunal Tax Chamber - Making an appeal Explanatory leaflet”, https://formfinder.hmctsformfinder.justice. gov.uk/t242-eng.pdf, Erişim Tarihi: 25 Şubat 2016.
ICAEW – Institute of Chartered Accountants in England and Wales, “Appeals to the General Commissioners A Questions and Answers Guide”, http:// www.icaew.com/~/media/ corporate/archive/files/technical/tax/ tax%20news/taxguides/taxguide%2004%2000%20appeals.ashx, Erişim Tarihi: 23 Mayıs 2017.
Jones, J. A., “Tax Treaties: The Perspective of Common Law Countries” https:// www.ibfd. org/sites/ibfd.org/files/content/pdf/CourtsAndTaxTreatyLaw_ sample.pdf, Erişim Tarihi: 20 Nisan 2017.
Judicial Office International Team, “The Judicial System of England and Wales A visitor’s guide”, https://www.judiciary.gov.uk/wp-content/ uploads/2016/05/international-visitors-guide-10a.pdf Erişim Tarihi: 25 Şubat 2016.
Kızılot, Ş., Şenyüz, D., Taş, M., Dönmez, R. (2006), “Vergi Hukuku”, Yaklaşım Yayınları, Ankara.
Krabbe, H. (2008), “Judicial System of Germany - The Legal Remedies in the German Tax System”, Nisan, http://www.iatj.net/congresses/Germany. pdf, Erişim Tarihi: 25 Şubat 2016.
Lederman, L. (2014), “(Un)appealing Deference to the Tax Court” Duke Law Journal, Vol. 63: 1835, http://scholarship.law.duke.edu/cgi/viewcontent. cgi?article=3430&context =dlj, Erişim Tarihi: 20 Nisan 2017.
Legal Action Group, “Introduction to the Tribunal System”, http://www.lag.org.uk /media/43787/tribunal_practice_and_procedure_sample_chapter.pdf, Erişim Tarihi: 20 Nisan 2017.
Ortaç, F. R., Ünsal, H. (2016), “Türk Vergi Yargısında İstinaf Sistemi ve Muhtemel Sorunlar”, İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi, Sayı 1, Nisan.
Out-Law.com, “The Tax Tribunal”, https://www.out-law.com/topics/tax/tax- litigation--disputes-/the-tax-tribunal/, Erişim Tarihi: 20 Nisan 2017.
Sönmez, E., Ayaz, G., (1999), “Vergi Yargısı”, Oluş Yayıncılık, Ankara.
The Structure of the Courts, https://www.judiciary.gov.uk/wp-content/ uploads/2012/08/ courts-structure-0715.pdf, Erişim Tarihi: 25 Şubat 2016.
Tosuner, M., Arıkan, Z. (2008), “Türk Vergi Yargısı”, Neşa Ofset, İzmir.
United States Tax Court, “About the Court”, https://www.ustaxcourt.gov/about. htm, Erişim Tarihi: 25 Şubat 2016.
US Legal, “US Tax Court”, http://system.uslegal.com/other-federal-courts/us- tax-court/, Erişim Tarihi: 25 Şubat 2016.