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Law No. 6771 on the Amendment of the Constitution of the Republic of Turkey includes regulations about the essence of the form of government of the Turkish State. With these regulations it has been switched to, with a name unique to Turkey, presidential government system from parliamentary democratic system. The new system has new layouts in many fields. One of these fields, perhaps one of the most important ones, is the regulations on the financial structure. In this study, it was aimed to determine the innovations brought to the Turkish financial structure by the Presidential Government System. It has been covered that especially in the new system who is the financial authority, whether there is a change in the legal authority of the tax office or in the legal basis of the tax treaty; whether there would be a implementation of the tax obligation with the existence of the Presidential Decree, which is a new legal form in the Turkish legal legislation, and how would the Power of the Purse, which has been one of the most essential forces of the legislative body, be shaped in the new system. As a method of study, a comparison of old and new legislation on the subject was taken as basis. In addition, different opinions were put forward on the changes in the financial structure and their possible consequences. In the light of this information, the change in the Turkish financial structure owing to the Presidential Government system has been covered.

Presidential Government System, Public Finance, Financial Authority, Tax Obligation


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