Overdue interest in tax law

Due to the understanding of the social welfare state prevailing in the last cen-tury, the duties undertaken by the state have increased and the need for public servi-ces has grown. In order for the state to perform its public services continuously and regularly, taxes, duties, fees which constitute the equivalent of these services, it is important that public receivables are collected within the specified periods and as soon as possible.Therefore, the state has introduced some practices to ensure the col-lection of its receivables and to prevent tax losses. The overdue interest is one of the measures to protect the value of the tax claim, and it has the purpose of arranging the financial loss suffered by the state due to the partial or complete prevention of the accrual. It is also taken in order to eliminate the inequality between taxpayers who declare and accrue their tax on time and pay on due date, and taxpayers who cause delay in accrual by not declaring their tax on time or by declaring it incompletely. The overdue interest, which is stipulated in Article 112 of the Tax Procedure Law No. 213, is applied if the tax that is not accrued on time or incompletely accrued is levied by the administration, later on, if the taxpayer has not reported the tax base incomple-tely or not at all. In tax law, besides the overdue interest, there are various interest and similar regulations. This situation can cause confusion in practice. In the thesis study, the difference of overdue interest from other interest and similar regulations applied to tax receivables has been tried to be explained within the framework of legal regulations, doctrine and judicial decisions.