The right to sue, established within the framework of legal regulations as a result of the State of Law, is an opportunity provided by the legal system, allowing the parties to exercise freely in order to protect the right. This opportunity becomes operational when the parties use it in different ways to the extent permitted by law. The conclusion of a dispute that has reached the litigation stage is not only possible by a court decision, but is also concluded upon request by the parties, provided that they comply with the procedural provisions of the waiver and acceptance institutions, which are described as "party transactions". Waiver of the case and acceptance of the case, which means giving up the subject of the case partially or completely, are among the basic institutions of trial law. In the IYUK, which also includes the tax jurisdiction, the effect of the party's actions that terminate the case on the case during the trial process is important. In addition, considering the unique characteristics of the administrative judiciary, these institutions need to be careful in the application of the HMK regulations, which are valid within the scope of private law, to the administrative trial. Because HMK ensures the realization of private law rights. The duty of civil procedural law is to apply the necessary trial rules for the resolution of private law disputes before judicial bodies. The administrative trial procedure, which has unique characteristics, also differs from other trial procedures in this context. While the public interest criterion is taken as a basis by the administrative judicial authorities in resolving problems including tax disputes where the administrative jurisdiction procedure is applied, the public interest criterion is not taken into account by the judicial authorities in charge of resolving private law disputes where the civil jurisdiction procedure is applied, and the logic of private law and the concept of subjective rights are fundamental. Reception is among the main differences. For this reason, the institutions of waiver of the case and acceptance of the case are institutions that should be carefully considered during the trial phase, in accordance with the reference made by Article 31 of the IYUK. In this context, in our study, first of all, the legal characteristics of the waiver and acceptance institutions from the party transactions that terminate the trial within the scope of the Civil Code will be revealed. In the following part of the study, it is aimed to make evaluations regarding the reflection of the relevant institutions on the cases arising from tax disputes within the scope of administrative jurisdiction.