Journal of Yaşar University

Yazarlar: gözde ERKİN

Konular:-

DOI:10.19168/jyu.93072

Anahtar Kelimeler:Authorization,Taxation Principles,Limitation.

Özet: Essay is giving information the taxation power in Turkish law, a careful study and research all aspects of powers of taxation have been studied. The article consists of three chapters and a conclusion part. The first section, the taxation authority and the scope of the theoretical basis of this authorization, the relationship between democracy and international and supranational organizations have tried to explain the authority of taxation issues. The second section, the Turkish law, the basis of the authority and function of taxation, the taxation authority is subject to the constitutional principles and the use of taxation powers, the division between the legislative and executive bodies and local government powers of taxation are examined. The third section, the taxation authority given place to the limitation of national and international arena. The result was part of an overall assessment of the powers of taxation.

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