Özet:

The principle of certainty, which is one of the principles of taxation and which ensures the legal security of the obliged and the stability of the tax administration, means that the transactions, time and forms of taxation should be certain and clear. In this way, taxpayers can better direct their economic decisions by knowing their obligations before them. Therefore, due to the developments in the globalization of the world, this principle has become even more important. Airline transportation services is one of the sectors affected by globalization. Due to the gradual liberalisation of economic regulations and a significant shift in competitive conditions in the sector, airline companies also change their strategies and competitive tools. In this framework, the commission application of airline companies and travel agencies, the elements of the ticket price and the invoice arrangement vary. From this point of view, in our study, legal arrangements related to air transportation services, determination of wages, determination of the elements included in the wage, and the situation of taking part in the value added tax base were examined. In addition, it has been investigated how individuals are affected by this taxation and whether they comply with the principle of determination of the items that are merged under the heading of taxes. 

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