SIMILAR FINANCIAL OBLIGATION CONCEPT IN TURKISH TAX AND BUDGET LEGISLATION

Abstract

While it is clear what the taxes, duties and charges counted as public revenues essentially consist of, what constitutes the concept of similar financial liability remains unclear both in practice and in doctrine. Many similar financial obligations have a counterpart, such as obtaining permission and benefiting from semi-public goods and services. In this study, it will be revealed what the concept of similar financial liability consists of in legislation and practice. Regarding similar financial obligations, an attempt has been made to reach a conclusion by taking into account tax and budget legislation and the decisions of the Constitutional Court. As a result, it can be seen that within the concept of similar financial obligations, money is received in return for public services under the names such as fund, fee, share, and these are actually similar to the contents of the concepts of duty, fee and tax.