Business Law Deneme Sınavı Sorusu #970637
The principle of “the legality of taxation” implies that:
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Tax law is concerned only with legal aspects of taxation, not with the its financial, economic or other aspects. |
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The power to impose taxes is neither an unlimited nor an arbitrary power. |
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Taxation may be employed both to provide funds and for purposes of regulation or control. |
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Levying or imposition of any tax or other fiscal duty must depend on a legislative act. |
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Taxation is an inherent power of the sovereign. |
Yanıt Açıklaması:
In article 73 of Turkish Constitution 1982, the principle of legality of taxation is clearly stated with the following provision: “Taxes,fees, duties, and other such financial obligations shall be imposed, amended, or revoked by law”. So levying or imposition of the tax (taxation) must depend on a legislative act.
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