States obtain the vast majority of the public revenues they need for their duties and responsibilities in economic, financial and social areas from taxes. Due to the importance of taxes, tax administrations make arrangements in accordance with the structure of the period in order to collect the tax receivable on time and in full. The processes from the birth of the tax to its collection, tax crimes and penalties are regulated in the Vergi Usul Kanunu. However, while measures are taken to increase the deterrence of penalties in the Vergi Usul Kanunu on the one hand, institutions such as reconciliation, tax amnesty, reduction in penalties, repentance and reformation that reduce this deterrence are included on the other hand. Reconciliation, which is one of these practices, is the administrative resolution of tax disputes between the tax administration and the taxpayer without taking them to court. It is extremely important for tax collection to collect the tax receivable that cannot be collected on time as a result of reconciliation and to force taxpayers to act in compliance with the tax. However, there are also many criticisms about reconciliation. These criticisms are generally made on the issues of the legality of the tax and its contradiction with the principles of justice in taxation, the reduction of the deterrent effect of penalties and the extension of payment periods for already overdue tax receivables. In the study, the implementation process of the reconciliation institution, its positive and negative aspects and its effects on tax collection will be evaluated.