Özet:

Taxes are one of the most important sources in terms of the elimination of social needs. For this reason, it is important that the taxation process is clearly defined and implemented. And also the main objective of this process is to achieve the optimal level of tax revenue. Achieving optimal tax revenue is possible with full payment of taxes by taxpayers. Taking the taxpayer's behavior into account, tax security measures are at the forefront in removing tax losses and fulfilling the duties and responsibilities stated in the tax laws. Besides the tax audit, the tax security measures to be created in the tax system will prevent undesirable taxpayer behavior and increase the total tax revenue. In this study, the legal provisions on the security measures of the property tax which is one of the wealth taxes in Turkey, have been examined.

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