Evaluation of limited liability companies' legal representatives' tax responsibility in Turkey

The state needs public revenues to perform its public services. The vast majority of public revenues are taxes. Therefore, the legislator made special arrangements in order to secure the tax debts. One of these is the regulation on the tax responsibility of legal representatives. Arrangements have been made in 213 numbered Tax Procedure Act regarding the tax responsibility of legal representatives. In the study, due to the fact that it has a very broad concept, we mention the provisions of liability in tax law generally and focus especially on the rights and authority of tax responsible. Additionaly, the nature, conditions and scope of these regulations are discussed. A limited liability company which is a type of capital company, is also one of the legal entities that has to pay taxes. Limited liability companies make up the vast majority of capital companies in Turkey. Therefore, examination of securing the tax debts of limited liability companies and the tax responsibility of their legal representatives is important. In this study, the limited liability companies' legal representatives' tax responsibility is evaluated in terms of the juidical decisions and legal bases. In addition, similar regulations in some selected countries have been investigated and problems about the matter have been discussed along with the proposed solutions. KEYWORDS: Limited Liability Companies, Legal Representatives, Tax Responsibility, Responsibility