Özet:

The Constitution is the main rules that regulates the mechanism of the state. In another saying, the Constitution is the document that shows the basic legal provisions concerning the functioning of organs in the state and the rights of citizens. The subject of the work, rights and duties held in the second part of the basic rights and duties headings in the second part of the Constitution of the Republic of Turkey, are those which contain provisions that concern the individual. In some cases it appears that the rights are restricted. The state has to collect taxes in order finance of the public expenditure. While collecting taxes from citizens, the state can interfere the field of fundamental rights and freedoms of individuals. There is a relationship with tax law in provisions such as private secrecy, travel freedom, freedom of communication, and property and inheritance rights. The unique aspect of the study is to examine the tax law in case of limitation of personal rights and duties.

Anahtar Kelimeler: