EVALUATION OF TAX SAFETY PRECAUTIONS IN PROPERTY TAX SPECIAL

The primary objective of taxation is to finance public services. The financial aspect of taxation in public expenditures has revealed the financial purpose. In addition to the financial purpose of the taxation, the social and economic purpose that emerged with the understanding of the social state caused different duties to taxation. In order for taxation to fulfill these duties, it is of utmost importance to maintain the tax receivable. The tax security measures established by the legislator within the scope of the protection of the tax receivable are regulated in the Tax Procedure Law and the Law on the Collection Procedures of Public Receivables. In addition, there are provisions for special tax security measures in their laws regarding tax types within the Turkish tax system.Real estate tax in Turkey is a kind of wealth tax included in the income of local governments. Real estate tax income is collected on the tax value of real estates in order to meet local services. In order to protect the real estate tax receivables, private tax security measures were regulated in the Real Estate Tax Law. This study examines the provisions on tax security measures in the form of real estate tax.