Özet:

Today, for advanced democracies internalizing social law state, it seems impossible to tax without depending on the constitution. The terms of taxing and the power of taxing were put into the constitutions during republican period of our country. Hence, in 1982 constitution, article 73, subclause 3, the sentence`all taxes and fees are enacted, changed and repealed by law` emphasizes the legality of taxing.However, in a country experiencing martial laws and state emergencies heavily, by interrupting power of taxing and through statutory decree, empowering council of ministers to tax in foreign trade, within a normal legal range is discriminating Turkey from highly developed democracies.Recently, the process of preparing a new constitution has gained speed and closely-related to the power of taxing, presidential system and indigenization fact have been emphasized more and more. Especially, over the last years, constitution proposals suggested by political parties confirm this situation.

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