Abstract:

The principle of legality of taxes is of great importance to the rule of law and the principle of legality of taxes. The optimization of the taxation process can only be achieved by the limitation of the authority of the administration. Otherwise, the powers will be able to surrender their absolute powers to the process of taxation. Article 73 of the Constitution. The President has the authority to make changes within the limits specified in the laws in certain elements related to taxation. However, the limits of this authority are drawn up. The transition of the limits of the principle of tax law is not consistent with the principle of democratic rule of law. The objective of the study is to strengthen the principle of tax legality in the light of current judicial decisions. In the study on the impact of the matter on other taxation principles, the contradictory judgments were also included. In addition, the contents of the principle, as well as the taxation process, have been assessed within the subject. In this context, some recommendations were also made for the effectiveness of the tax administration and for the increase of the confidence of customers.

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