Özet:

Establishing a fair tax scheme has been discussed as a topic in many years. Arrangements which emphasize justice norm in taxation have taken place primarily in universal declarations and then have become constitutional regulations. Justice norm in taxation materialize with principles of equality and ability to pay in the constitutional status. As a result of analysis of the 30 countries’ constitutions which selected from all the continents of the Earth and have different legal systems, we observed that the principle of ability to pay taxation has been given clearly stated in 12 of these,the principle of equality in taxation has been given clearly stated in 8 of these, and also principle of justice in taxation has been given clearly stated in 9 of these. Although principle of ability to pay taxation has been clearly arranged as a name of financial liability, the principle of equality in taxation given as indirectly and also the principle of justice in taxation given as vague in Turkey

Anahtar Kelimeler: