Proceedings of the 16th International Academic Conference, Amsterdam

THE LEGALITY PRINCIPLE OF TAXES IN THE CONSTITUTION OF REPUBLIC OF TURKEY

ÜMIT SÜLEYMAN ÜSTÜN (ASSOC. PROF. DR.), FARUK BİLİR

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in the 73rd article of Turkish Constitution: “Taxes, dues, fees and similar charges shall be enacted, amended and repealed by the law”.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.

Keywords: Tax, legality principle of taxes, Turkish Constitution

DOI: 10.20472/IAC.2015.016.074

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