Business Law Deneme Sınavı Sorusu #973129
"As a requirement of the principle of “the legality of taxation”, all the essential elements of a tax .............." Which of the following best completes the sentence above?
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have to be the real person rather than a legal entity |
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must be explicitly included in a tax law |
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should delagate the taxation power from legislative to executive |
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should be considered as a legal system for assessing rather than collecting taxes |
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do not need to be transparent within a country |
Yanıt Açıklaması:
As a requirement of the principle of “the legality of taxation”, all the essential elements of a tax such as the taxpayer, taxable event, tax object, tax base, tax rates, and tax exemptions, which are alo called as “the basic concepts of taxation”, must be explicitly included in a tax law.
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