In this study, a research has been carried out on the credit rating carnet model proposal to increase the efficiency of the settlement establishment on the basis of a taxpayer-oriented approach and voluntary compliance. For this purpose, firstly the literature was reviewed, then the situation analysis of the reconciliation establishment was made by using the data in the published activity reports of the Tax Inspection Board, which is the central audit unit of the Ministry of Treasury and Finance, and the Revenue Administration. The primary data used in the study were obtained from the survey study conducted in Antalya Province. Approximately 83% of the respondents stated that they should have a taxpayer credit rating card. In this concept, a "taxpayer credit rating carnet" proposal has been developed in order to strengthen the legal infrastructure of the settlement on the basis of the principles of tax law and tax justice while determining the tax and penalty amounts agreed in the context of the discretionary power of the administration, which reinforces the taxpayer-oriented service concept and increases voluntary compliance. This proposal is considered to be a unique and effective solution in the taxpayer perception management and the right to reconciliation at the administrative stage, prevent disputes, ensure unity in practice, and be a unique and effective solution in the tax policy of the day and the future.