IDEAS home Printed from https://ideas.repec.org/p/sek/iacpro/2504035.html
   My bibliography  Save this paper

The Legality Principle Of Taxes In The Constitution Of Republic Of Turkey

Author

Listed:
  • Ümit Süleyman ÜSTÜN (Assoc. Prof. Dr.)

    (Selçuk Üniversitesi)

  • Faruk B?L?R

    (Selçuk Üniversitesi)

Abstract

The legality principle of taxes is arranged in the 73rd article of Turkish Constitution: ?Taxes, dues, fees and similar charges shall be enacted, amended and repealed by the law?. By this provision, it has been stressed that the basic authority on taxation appertains to national assembly. The provision granting the authority about taxation to Council of Ministers is set at the 4th (the last) paragraph article 73 of Turkish Constitution: ?Council of Ministers may be empowered to make amendments within the lower and upper limits prescribed by the law on provisions of exemptions, exceptions, reductions and rates related to taxes, duties, fees and similar charges?.In this study, we try to explain the scope of the legality principle of taxes in Turkish Constitution. Also the authority about taxation given to the Cabinet is also examined in this presentation.

Suggested Citation

  • Ümit Süleyman ÜSTÜN (Assoc. Prof. Dr.) & Faruk B?L?R, 2015. "The Legality Principle Of Taxes In The Constitution Of Republic Of Turkey," Proceedings of International Academic Conferences 2504035, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:2504035
    as

    Download full text from publisher

    File URL: https://iises.net/proceedings/16th-international-academic-conference-amsterdam/table-of-content/detail?cid=25&iid=074&rid=4035
    File Function: First version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax; legality principle of taxes; Turkish Constitution;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sek:iacpro:2504035. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klara Cermakova (email available below). General contact details of provider: https://iises.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.