Representation and responsibility in tax law

In this study, representation and responsibility regulations are examined within the framework of the scope and nature of representation in tax law, the characteristics of the representatives, and the duties and responsibilities of the representative. Within the scope of the review, besides the responsibility for tax and tax-related public receivables, there are also issues related to penal responsibility arising from acts related to tax duties. In this study, which includes analyzes and evaluations regarding the responsibility of legal representatives at its center; based on the general provisions regarding representation and responsibility, the deduction method has been applied to provide a transition to the representation and responsibility regulations in tax law within a certain logical sequence. Thus, it is aimed to reach a synthesis by evaluating the problems and discussions on the subject within the framework of current approaches. Although some selected country laws are also included, the main axis of the study is the examination of representation and responsibility regulations in Turkish Tax Law in the context of doctrine, legislation, and legal precedent.