125 / 529
Dünü, Bugünü ve Yarınıyla Vergilendirme Yetkisinin Hukuksal Perspektifi
124
Anahtar Kelimeler:
Vergilendirme Yetkisi,
Hukuk
Devleti İlke-
si, Kanunilik İlkesi, Mali Güç İlkesi, Genellik ve Eşitlik İlkeleri, Hukuki
Güvenlik İlkesi
Abstract :
The term i.e.
“tax”
represents an authority that has
the power to be able to charge the tax even though the taxpayers
do not want. It was tried to assess in a general framework the
relationship of taxation authority with the state of law within
the scope of this study believing that it has an important role in
understanding the rights and obligations in taxation since this no so
much sympathetic expression has started to be tolerated more with
the definition of tax law. As a matter of fact, the tax law is the most
available discipline of law in terms of determining the boundaries of
the concept of state of law.
State of law that must be ruling in nature systemizes and
sets a set of rules for the relationships between the individuals
and the state within the scope of tax law. To the extent allowed
by the public interest, the share of flexibility that should be present
is ensured sometimes with the power vested to the Council of
Ministers and sometimes with the exemptions and exceptions that
are in contradiction with the principles of generality and equality in
shape, but that comply with the Constitutional principles in essence.
Entire set of rules created by those elected by the public are actually
the rules of public. Therefore, the principle of
“no tax without
representation”
is the backbone of tax law. Because the legality
is ensured and the principle of legal security is established in this
way. The principle of legality prevents arbitrary practices that are
quite beyond being a state of law. The more the people authorized
by the public to pass laws generate the rules and institutions that
comply with the fundamental rights and freedoms and that observe
the financial power and the more they recognize the superiority of
law and establish an administrative institution where the awareness
of taking the laws and the Constitution as basis for exercising the
power, the more path is covered on the way to become a state of
law.
It should be noted that the source of tax law goes to quite past
times by stating that there are scripts on the stone tablets of the
first human communities concerning this issue. Understanding the
change experienced in the historical process of taxation authority
because of the fights to implement a fairer tax system over time
is essentially one of the most important pillars of this study. In the
subsequent part of the study, the definition of state of law will be
provided in order to better establish the factors of the concept,
and then, the principle of legal administration, principle of financial
power, principles of generality and equality, limitations in terms of
fundamental rights and freedoms and principle of legal security that
constitute the sub-headings of the principle of state of law will be
explained.
Key Words:
Taxation Authority,
Principle of State of Law,
Principle of Legality, Principle of Financial Power, Principles of
Generality and Equality, Principle of Legal Security.