Türk vergi sisteminde vergi ödeme gücüne ulaşma teknikleri
Methods to access ability to pay principle in Turkish tax system
Author(s): Şerif Emre GökçaySubject(s): Law, Constitution, Jurisprudence, Supranational / Global Economy, Economic policy, Fiscal Politics / Budgeting
Published by: Rating Academy
Keywords: Ability to Pay Principle; Minimum Living Allowance; Progressive Taxation; Discrimination Principle;
Summary/Abstract: Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged to pay taxes." the ability to pay is defined as a constitutional principle of taxation. The study will be composed of; comparison of concepts of ability to pay and economic – fiscal power, inspection of the principle of ability to pay and techniques to realize the ability to pay principle in the Turkish tax system.
Journal: Journal of Life Economics
- Issue Year: 4/2017
- Issue No: 3
- Page Range: 113-133
- Page Count: 21
- Language: Turkish