Context in responsibility of the legal representatives of the Turkish Tax Law

Today at the time that understanding of social state became crucial, public services served to the societies by states have increased and varied. Depending on this increase and diversification public expenditures also increased in amounts and kind. By the increase of public expenditures tax revenues which is the biggest financial source of these expenditures have became more crucial day by day. States take some precautions for the taxpayers, whom will transfer the tax revenues to them, to fulfill their tax liabilities properly and in time. Also taxpayers want to fulfill their tax liabilities properly and in time but taxpayers may encounter some legal and pecuniary barriers while fulfilling their tax liabilities. In such cases taxpayers may deliver their authorities about explaining their will of making transactions (consensually and legally) to another person. Herewith tax liabilities are being transferred to the legal representatives. In this study tax liabilities of the legal representatives which have differences in both scope and conditions regulated in Procedural Tax Law and Procedural Law on Collection of Public Claims is tried to be examined. Also the changes and additions about the Procedural Law on Collection of Public Claims made in 06.06.2008 is examined together. Keywords: Legal Representative, Tax Liability, Procedural Tax Law, Procedural Law on Collection of Public Claims