Özet:

The tax relationship that focuses on taxpayers and tax administration is framed in the form of the rights and obligations of the creditor state, as well as targeting different people in order to ensure that the tax will be taken and make the collection of taxes easier. Especially at the national and international level, the problem of the erosion of tax revenue leads the states to search for alternate respondent outside this administrative hierarchy. Expanding the responsibility of the individual and reaching tax revenue is a simple and practical process for the state. The concept of responsibility includes different meanings within the legal fields. However, tax liability is more complicated than in other legal fields. According to VUK, Article 8, withholder is the third person determined by the tax code, who has to pay the debts or fulfill his / her duties, even though the event that caused the tax was not realized in his / her personality. On the other hand, it is difficult to state that the concept of responsibility is a consistent whole in the use of tax legislation. Due to its widespread use, responsibility in tax law is shaped according to no. 213 VUK and no. 6183 AATUHK. Regulations on the tax liability of certified public accountant and chartered accountant are different from those of tax liability which is formed by the fulfillment of tax related duties. Job families whose duty and scope of authority are determined by Law no. 3568 are included in the control duty by this law and VUK regulations. In this case, a specific legal structure emerged as a responsibility arising from supervision. In our work, we will examine the responsibility area joint and several liability for certified public accountant and chartered in order to VUK, Article running 227.

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