Özet:

The authority of taxation is based on the sovereignty of the state and the state enforces this authority through legislation According to the Turkish Constitution the power to tax is a legislative power which can only be exercised by the legislative body This principle is called the principle of the legality of tax However according to the constitutional provision described as the exception to the principle of legality the power of making changes such as reductions changes in tax rates exemptions and exceptions between tthe upper and lower limits determined by laws can be given to the Board of Ministers In accordance with this regulation the Board of Ministers can set tax rates to zero In this study it is discussed whether decreasing tax rates to zero can be interpreted as removing that tax To this end the subject is examined in the light of both judicial decisions and doctrine and the authority given to the Board of Ministers is questioned in terms of its constitutionality Keywords: tax law the principle of legality the principle of legality exemption the tax rate zero rate remove the tax law

Anahtar Kelimeler: