Council of State Activities and Corporate Evaluation in Turkish Tax Jurisdiction

Abstract

According to the Law No. 2575 on the Council of State, “The Council of State; The supreme administrative court appointed by the Constitution of the Republic of Turkey is the advisory and review authority.” The Council of State(Danıştay), which is in the field of administrative jurisdiction within our judicial system, is obliged to fulfill its duties as a court of first instance and an appellate authority.

In addition to its judicial function, the Council of State should have an effective management and control system in order to serve the citizens in the best way possible. Should be done   “institutional analysis” is required for the effective management and control system to be successfully operative. In the institutional analysis to be made, corporate culture, indicator data, basic goals and objectives, strategies, current needs, development, improvements etc. evaluations should be made in the context of the elements and then a strategic report should be created. The most important aspect of the analysis evaluations to be made and the strategic report created as a result is that it is a guide that will shed light on the future plans of the institution.