34.Internatonal Public Finance Conference / Turkey April 24-27, 2019, Antalya – Turkey April 24-27, 2019, Antalya - TURKEY 379 DOI: 10.26650/PB/SS10.2019.001.058 EFFECT OF TAX DEBT ON PARTICIPATION TO PUBLIC PROCUREMENTS Yeliz Neslihan AKIN 1 Salim Ateş OKTAR 2 Abstract In terms of public procurement, the fnalised tax debt has been regulated as a barrier of partcipaton to tenders only in Public Procurement Law no. 4734. The authority to determine the type and amount of fnalised tax debt regulated as a profciency criteria as well, has been given to the Public Procurement Authority with the Law No. 4734. While the Public Procurement Authority uses this legal authority, must obtain appropriate opinion of Revenue Administraton. The fnalised social security premium debt also has been regulated as a barrier of partcipaton to tenders in Law no. 4734, therefore it is considered that the legislator had the intendment to point out the scope of the tax in a narrow sense with the phrase OF fnalised tax debt. According to our opinion, tax loss fnes, late fee and interests and charges regulated as types of fnalised tax debt in General Notfcaton on Public Procurement aren’t not included in the scope of narrow and technical sense of tax debt. For this reason, it is considered that these regulatons are contrary to Law no. 4734. In this context, it is recommended to change as a fnalised receivable or overdue debt the phrase of fnalised tax debt in Law no. 4734. Additonally, regulatng the legal consequences of fnalised tax debt in all procurement laws in the public procurement legislaton will be more appropriate for equity and desired interest in terms of public budget. Keywords: Public Procurements, Profciency Criteria, Finalised Tax Debt, Financial Liabilites, General Notfcaton on Public Procurement, Public Procurement Law No. 4734. JEL Code: H57, K34, K39. 1. Introducton In order to evaluate the bid submited in the tender conducted with the Public Procurement Law no. 4734, tenderer natural or legal person mustn’t have fnalised tax debt in accordance with Turkey’s or the legislaton of their respectve countries according to Artcle 10 of the said Law. Because fnalised tax debt has been regulated as a barrier of partcipaton to tender according to the Law no. 4734. Authorizaton to determine of type and amount of fnalised tax debt has been given to Public Procurement Authority with the conditon of the appropriate opinion of the Revenue Administraton by the Law no. 4734. Pursuant to this authorizaton, the Public Procurement Authority has made some arrangements in the General Notfcaton on Public Procurement. In this context, within the framework of the doctrine views and judicial decisions on the fnancial liabilites regulated in Artcle 73 of the Consttuton, the defniton of tax in narrow and wide sense has been tried to be reached. It is determined that the the narrow meaning of tax has been used with the phrase of the fnalised tax debt stated in the Law no. 4734. Based on this determinaton, tax loss fnes, late fee and interests and charges determined as fnalised 1 Res. Asst., Istanbul University, Faculty of Economics, Departments of Public Finance, Division of Fiscal Law, akin.yn@istanbul.edu.tr 2 Prof., Istanbul University, Faculty of Economics, Departments of Public Finance, Division of Fiscal Law, oktarat@istanbul.edu.tr