Tax responsibility of real person’s legal represantative in the Turkish Tax Law

By admin

The main policy of income is the paid (collection) of tax by true amount at the right time. Taxpayers who will perform this aim are real persons and corporates requiring to pay their tax dues. Sometimes, the any taxpayer can’t do tax duties, himself. Legal representative institution is used to relieve this impossibility. In this study, it is investigated the responsibility of legal representatives for perform appropriately the tax duties that were not carried out by real persons. In this study, it is informed about legal representatives such as guardian, executer and law administrator; and the responsibility rules of those are explained. To concretise this topic, it was done a comparison between the new laws and old laws; and it is scrutinized the decisions of State Council. It is detected the tax penalties originating the faults of legal representatives don’t execute to real persons. In this conditions, the tax penalties owing to tax duties that don’t obey by legal representatives would be precisely captured from the legal representatives, but not to real persons. In addition, the jail penalties caused tax crimes committed against tax laws by legal representatives that will also execute to legal representatives is an establishing.

Yasemin Aktaş Kulaç
Türk Vergi Hukukunda gerçek kişilerin kanuni temsilcilerinin vergisel sorumlulukları · 2008 · 168 sayfa.
Danışman: Doç. Dr. Mustafa Ali Sarılı
Bu araştırmanın Tam halini: http://tez2.yok.gov.tr/tez.htm adresinden temin edebilirsiniz.