Abstract:

It is one of the important institutions of the Law No. 6183 which regulates the taxation of public receipts. The public debtor who is in "very difficult situation" in the taxation of public receipts will be able to delay and tax the debt, while the debtor will be able to pay the debt in this direction, while the receiving institution will be able to ensure the continuity of the taxation and income source that will be received with a certain period of delay. It is clear that the discharge arrangement that affects the taxation time of the public receipts should be built in accordance with the principle of legality that governs the tax law. In addition, the principles that govern the Law No. 6183 are also applicable in terms of the exile agency. The principles governed by Law No. 6183 are the continuity of the taxation, the establishment of the taxation, the economicity of the taxation, the guarantee of the taxation, the facility of the applicants, the literacy, the satisfaction of the recipient with the money, the application of prison punishment, the use of modern taxation methods. In this study, the exile agency has been evaluated in terms of the principles mentioned, the exile has come to the forefront of the knowledge that it is one of the institutions that reflects the principles of continuity of the exile, economicity in the exile and facility for the client. Despite the fact that it is a relatively old regulation and the existence of other regulations that facilitate payment, the continuity of the taxation in terms of receipt in the periods of economic and financial difficulties, the facility of payment in terms of debt, the elimination of the taxation costs arising from delayed payments, ensures us to reach the idea that the taxation agency retains its place in tax executive law and increases its importance.