Akkaya, MustafaÖzdiller, Eda2022-06-022022-06-022005http://hdl.handle.net/20.500.12575/80943The subject of this thesis is tax liability of legal representatives in capitalcorporations. The study is formed with two parts, except introduction andconclusion. After the general frame and purpose of of the thesis are determined inintroduction, concepts ?legal representative? and ?liability? are examined in the firstpart. In the second part of the thesis, legal representatives and their tax liabilityarising from the debts of capital corporations which are joint stock corporations,limited companies and partnerships in commendam is studied. According to ourresults stated in conclusion, in the scope of the present law, legal representatives areresponsible for the taxes that cannot be collected from the corporation and legalrepresentatives are the board of management in joint stock corporations, managers inlimited companies and comanditaires in partnerships in commendam. Changing legalrepresentatives by the articles of partnership is unvalid for tax management. Thereason for uncollected taxes of these corporations is the negligence of legalrepresentatives.trHukukmasterThesis