This tax was made compulsory with the provision of "15 TL fee will be charged per departure for those who leave the country with the passport of the Republic of Turkey" according to the 1st article of the Law No. 5597 published in the Official Gazette dated 23.03.2007 and numbered 26471, and was increased to 50 TL in July 2019. . In his statement in 2017, Minister of Finance of the period, Naci Ağbal, used the expressions, "The departure fee is regulated in accordance with Article 73 of the constitution and all of the fee incomes are transferred to the TOKİ Presidency." President Recep Tayyip Erdoğan announced last month that a 420 residence project in Sancaktepe will be implemented for Turkish citizens living abroad by the Housing Development Administration (TOKİ), to which the fee stamp revenues are transferred.
Source:
https://www.airporthaber.com/havacilik-haberleri/yurt-disina-cikis-harci-zamlandi.html