Abstract:

States are obliged to obtain various public incomes based on their power of sovereignty and to guarantee the collection of these incomes in order to survive their existence. In this context, the state is obliged to base this authority on the legal basis in accordance with the rule of law state principle. Moreover, the availability of public services in place and on time depends on the availability of public revenues. Thus they can use extraordinary powers to collect public revenues by using state authority. In this study, the measures envisaged under the AATUHK numbered 6183 which gives the concept of the financial literature will be discussed and the situation assessment will be tried in terms of customs taxation

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