Assessment of taxpayer rights regarding payment orders within the framework of judicial decisions

Taxes and similar financial obligations constitute the most important source of revenue for the state to finance public expenditures. These payments, which are made to the state gratuitously and compulsorily from real and legal persons according to their ability to pay, are of great importance for the effective and efficient provision of public services. For this reason, the tax administration resorts to forced collection methods in accordance with the Law No. 6183 on the Procedure for Collection of Public Receivables in order to realize the collection of public receivables that are not paid in due time without delay. Pursuant to the relevant law, the taxpayer is notified of the payment order, which is the last warning for payment. The taxpayer has the right to pay the debt within fifteen days or object to the payment order within the same period against the payment order, which is an administrative act established by the administration unilaterally and based on public power. The purpose of this study is to evaluate that although tax regulations generally mention the duties imposed on the taxpayer, the most important issue is the protection of taxpayer rights against these values taken by force over the savings of taxpayers. In this context, the study examines the decisions made in the lawsuits filed against the payment order with the allegations of violation of taxpayer rights and illegality, and explanations are made against the legal status of the relevant decision. In this context, the study consists of two parts. In the first part of the study, the legal framework of the subject is explained by defining the payment order. Subsequently, the relevant subject is continued by including information on the elements of the issuance of a payment order and how the debtor will be notified. In the following part, the ways that the debtor can apply after the notification of the payment order are explained and the issue of applying for error correction against the payment order, which is controversial in the literature, is also discussed and analyzed. In the second part of the study, the development of taxpayer rights and taxpayer rights declarations are examined and the subject is continued with the explanation of taxpayer rights and declarations in the countries selected for the study. Subsequently, the classification of taxpayer rights is explained within the framework of general and special rights. In the following section, taxpayer rights are explained in the context of objection to the payment order, and in this context, detailed information about the objection to the payment order and the post-objection process is provided. In the last part of the study, it is evaluated how taxpayer rights are protected in the cases filed against the payment order to the Council of State. As a result of the literature research conducted within the scope of the study, it is seen that the taxpayer's right to object to the relevant document is guaranteed by the constitution in case of any unlawfulness in the payment order notified to the taxpayer. In this context, when the decisions of the supreme court in the last part of the study are examined, it is seen that the irregular and unlawful transaction has been canceled on the grounds that it violates the taxpayer's rights. At the same time, the arbitrary actions of the administration are prevented during the litigation process in which the legal control of the works and actions carried out by the tax administration is realized.