Liabilities of tax responsible parties in Turkhis Tax Legislation

Taxes, which are the most important source of financing for public expenditures, are collected within the legal framework from real persons and legal entities. However, in order to guarantee the tax revenue and fulfillment of the material duties of tax legislation, the institutions such as tax responsible party and withholding tax were developed by the state. In tax legislation, taxpayers and tax responsible party are described separately and yet it is seen that definition of taxpayer includes the definition of tax responsible party. The method of withholding tax, as it is widely used in the tax system of most of the countries, also is used in Turkey thanks to its advantage of guaranteeing the tax revenue. In this aforementioned method, tax responsible party deducts the calculated tax from the payments which are made to the principal taxpayer and pay such amount to tax administration in the name of the principal taxpayer. In the 11th article of the Tax Procedure Law, joint liability has been regulated and it has been also stated that there will be joint liability in the income tax and value added tax. In this study, the responsibility of the taxpayers and the responsibility of taxpayers in the value added tax are examined. Keywords: Tax Responsible, Withholding Tax Withholding, Consecutive Responsible.