Abstract

Taxes, as a main financing source, are generally depend on tax statement of taxpayers in Turkish Tax System. The financial advisers are playing an important role as a part of this system and have functioned as a bridge between the taxpayer and tax administration. On the other hand, during the taxation process the taxpayers and financial advisers face some problems from time to time. One of these is the problematic of authorization-liability in the relationships between taxpayer and financial adviser.

The main regulations on the subject of liability are arranged in tax procedure law and the law No:3568. The subject on liability in the tax procedure law include the financial adviser and certified public accountants. In this work, the subject on authority-liability is limited only to the authority-liabilities of the financial advisers. During the tax trial process the main reasons of disputes about liability is concentrate on 'order of payment', 'notification' and 'time of beginning of liability of financial adviser'. The aim of this paper is that make clear the problematic of authorization-liability in the relationships between taxpayer and financial adviser and evaluate in the light of general problems and some judicial decisions.