CHAPTER


DOI :10.26650/PB/SS10.2019.001.050   IUP :10.26650/PB/SS10.2019.001.050    Full Text (PDF)

The Principle of Legality of the Taxes: an Evaluation on Turkey and the Selected Countries

Murat DemirRıdvan Önder

In this study; The emergence and development of the principle of legality of taxation and how the principle of legality of taxation affects the taxation authority will be studied in Turkey and selected countries. The study also examines the modern financial systems based on the principle of legality of taxation. The administrative discretion has limited in these financial systems and all procedures related to the tax technique are shaped on the basis the principle of legality of taxation. The social and economic texture that enables the functioning of this financial structure is also examined. Similarly, countries where the principle of legality of taxation is controversial will be examined with structural difficulties related to social and economic structure in these countries.


JEL Classification : H20 , K34 , D72

References

  • Journals/Periodicals: İlal, E., (1968). “Magna Carta” İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, 34 (1-4), pp. 210-242. google scholar
  • Books: Akdoğan, A., (2009). Kamu Maliyesi, Ankara, Gazi Kitabevi. google scholar
  • David N. H., (1999). Public Finance, New York, The Dryden Press. google scholar
  • Öncel, M., Çağan, N., & Kumrulu, A., (1985). Vergi Hukuku, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Yayınları, Ankara. google scholar
  • Smith, A., (2005). “An Inquiry into The Nature and Causes of The Wealth of Nations” An Electronic Classics Series Publication, England. google scholar
  • Edited Books; Vanistendael, F., (1996). Tax Law Design and Drafting, Chapter 2, Legal Framework for Taxation (volume 1; International Monetary Fund: 1996; Victor Thuronyi, ed.), pp. 1-56. google scholar
  • Thesis: Güneş, G., (1992). “Verginin Yasallığı İlkesi”, Doktora Tezi, İstanbul Üniversitesi Hukuk Fakültesi, İstanbul. google scholar
  • Internet Sources: Organisation for Economic Co-operation and Development. (2014). Addressing The TaxChallenges of The Digital Economy, içinde “Fundamental Principles of Taxation”, s.30-31 OECD 2014, http://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy9789264218789-en.htm, (21.04.2019). google scholar


SHARE




Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.