Özet:

The primary purpose of taxation is to ensure the financing of public services. The characteristic of taxation in public spending has revealed financial purposes. In addition to the financial purpose of taxation, the social and economic purpose arising along with the social state concept has led to the imposition of different tasks on taxation. It is very important that the taxpayer will be taxed to fulfill these tasks. In the context of the protection of the tax receipt, the tax security measures created by the lawmaker are required in the Tax Procedure Act or in the Tax Procedure Act on the Tax Procedure of the Tax Recipients. There are also provisions for special tax security measures in their own laws regarding the types of taxes included in the Turkish tax system. In Turkey, real estate tax is a type of property tax that is included in the income of local governments. Property tax revenues are charged over the tax value of the real estate in order to satisfy local services. Special security measures have been established in the Property Tax Act to protect them from receiving real estate tax. This study examines the provisions concerning tax security measures specified in real estate tax.

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