Transfer of debt in Tax Law

The tax being the most important and indispensable source of finance for public expenditures is an economic value received unrequitedly from real and legal person by government on the basis of power of its sovereignty.The tax is a debt and credit relationship and on the one side of which the government stands as its creditor and on the other side of which tax payer and responsible stands as debtor. The government unilaterally determines all rules of taxation related to this debt using its own authority. As for the tax payer being a tax debtor, the person has to pay his/her tax in accordance with rules laid down by the government.However, the tax debtor does not always remain as the same person because of various reasons caused from not only the debtor but also rules of taxation laid down by the government that never desires to renounce the tax having vital importance on maintenance of its active existence and then tax debtor replaces by transferring of taxes payable to a third party.In accordance with current rules of Turkish Tax Law, transferring of the tax debt from principal tax payer to third parties is carried out as final and conclusive or with recourse to principal debtor. In both cases, the government requests and collects the tax from third person who substitutes for the tax payer because of the transfer case instead of the tax payer being principal tax debtor by enforcing legal and administrative rules.Key Words: 1) Tax 2) Tax Debtor 3) Tax Claimant 4) Tax collection5) Tax responsible 6) Transfer of taw debt