Achieving optimal tax revenue is only possible if taxpayers pay their taxes in full. Considering the obligatory psychology and behavior, tax security measures help to achieve rationality in tax revenues. Alternative resolution methods are used to resolve emerging disputes out of court, but by methods that are accepted by the society and recognized by the official authority. Considering that taxes are the most important source of income for the state, tax security measures, which are the institutions that enable taxpayers to control their taxation activities, sometimes cause the relations between the state and taxpayer to move to the level of conflict. At this point, without ignoring taxpayer rights, alternative methods that are suitable for the win-win approach will increase the effectiveness of tax security measures.
Tax Security, Alternative Dispute Resolution, Taxpayer Rights