Tax collecting power of tax administration and its boundaries in Turkey

Taxation is one of the most important power of state's. When the taxes, that levy based on state's taxation power, aren't paid voluntarily by taxpayers, the ex-officio collecting of them becomes inevitable. For the purpose of forcible collection of public receivables, the tax administration has been authorised with the tax collecting power in Turkey. At that point, the tax administration can collect public receivables as independent of the provisions of private law by its own organisations and resorting distrain and in a similar way. Starting out the question of whether the tax authority exceed the legal boundaries of using the tax collecting power in Turkey, the study aims to reveal the boundaries of authority, the points that the limits exceeded and its consequences. As a result, it is seen that some illegalities are caused by tax administration occasionally. Because of not only the taxpayers and the tax jurisdiction, but also the tax administration are affected negatively by these illegalities, it is believed that exercising of power within the constitutional and legal boundaries has a great importance.