CEVAP:

-The constitutional principle of legality of taxation requires that any tax with all of its essential elements must have a firm basis in law. That clearly means no tax can be levied except under authority of a law. As fundamental rights and personal freedom cannot be restricted except by law and as any act of the administration, including any administrative act of tax assessment and collection requires a firm basis in law.

-The taxpayer is the real person or the legal entity liable for the debt in accordance with tax laws.

-The person responsible for the tax is the person who is responsible towards the taxation office, as regards the payment of the tax.

-Legal capacity shall not be required for being a taxpayer or responsible for the payment of the tax.

-Taxable event is any event or transaction that results in a tax consequence for the party who executes the event. Taxable events generally result in the tax liability of the relevant person. 

-Tax object is defined as the things with an economic value indicating the ability to pay of the to pay such as income, property and expenditure. In this context, the income of an individual, tangible-intangible or movable-immovable properties, consumptions and transactions on which the gorverment has imposed the taxes can be the object of taxation.

-Tax base is defined as the measure upon which the assessment or determination of tax liability is based. The tax is charged on tax base. 

-Tax rate is defined as the proportion of income, spending or asset value that is taxed. It is generally expressed as a percentage of the value of income or property to be paid as a tax.

-Tax exemption or exemption from taxation is defined as the situation of not being subject or liable to taxation.