The review and evaluation of the provisions on procedural law relating to the fulfillment of social parafiscal obligations in Turkey

The social parafiscal income, in many developed and developing countries, as well as in our country, is one of the most important resources in financing of social security expenditures. Payment of social parafiscal incomes, brings out some obligatory requirements and responsibilites. In the fulfillment of these social parafiscal obligations, the sources concerning to Social Security Procedural Law has become determinant.In this study; procedural law applications relating to fulfillment of social parafiscal obligations in Turkey are evaluated. Also, applications in some countries like Germany,Netherlands and Sweden have been investigated in order to make in comparisons and further evaluations.It is found out that Procedural law in Turkey regarding social parafiscal obligations keeps numerous mistakes and shortcomings stemming from the implementation of Act No. 5510. Our thesis in this direction, suggests that there is a need for regulation of a new independent Procedural Act relating to social parafiscal liabilities.