Özet:

The principles of taxation had occurred in process of historical development of countries and later transformed into constitutional norms. Constitutions of various countries contain certain norms regarding the legality, retroactivity, ability to pay, equality, justice, generality, general reciprocity in taxation and subsidiarity of taxation power. These regulations varied depending on the culture, regime and legal systems of those respective countries. The Article 73 of the 1982 Constitution sets forth the principles of taxation in Turkey. However, the Title of Article (“Duty to pay taxes”) and its location under the “Political Rights and Duties” section are not appropriate. On the other hand, there are serious problems about the wording of provisions related to the principles of taxation. In order to achieve a more modern Constitution in Turkey, the principles of taxation, protecting and guaranteeing the rights of the taxpayers, should be regulated in the section devoted to the “Rights and Duties of the Individual”. In accordance with the constitutional regulations of various countries, universal expression must be utilized in drafting of the article. Also, the provision about limited subsidiarity of taxation power to Council of Ministers should be removed from the constitution. Also, a regulation about delegation of taxation power to local administrations by “the principle of local autonomy” should be added to the constitution

Anahtar Kelimeler: