Analysis of additional financial obligations in Turkish tax law within the scope of constitutional taxation principles

The state is obliged to provide public services to its citizens without interruption, and while doing so, it uses taxes, duties, fees, and similar instruments as sources of financing. Due to delays that may ocur in the collection of public receivabes, the concept of additional financial obligations has been introduced to preserve and secure the value of these receivables. During the collection of public receivables used as financial instruments, the state may come into conflict with citizens, and due to its authority, individuals may suffer injustices. Therefore, while exercising its taxation authority, the state should prioritize the protection of citizens' rights and implement laws in accordance with constitutional taxation principles. The subject of this study is the examination of additional financial obligations within the framework of general principles and the principles derived from Article 73 of the Constitution, which are among the constitutional taxation principles. The aim of the study is to evaluate whether these obligations are compatible with constitutional taxation principles. As a result of the evaluations made in the study, it was found that while additional financial obligations are effective in preventing fiscal losses and preserving the value of public receivables. However, provisions conflict with both the general principles and those derived from Article 73 of the Constitution. In order to ensure the protection of individual rights, the Law No. 6183 on the Procedure for the Collection of Public Receivables and the Tax Procedure Law No. 213 were examined in detail and the reconsider of additional financial obligations in line with constitutional taxation principles were presented as a solution proposal.