34. International Public Finance Conference
The Principle of Legality of the Taxes: an Evaluation on Turkey and the Selected CountriesMurat Demir, Rıdvan 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.