Özet:

The common needs of the society are met by public services. Public services are legally divided into two groups as administrative public services and industrial and commercial public services, and in terms of public finance, they are divided into three groups as full public goods, semi-public goods and private goods. These classifications are used, among other contributions, to determine which public revenues shall be used to finance public services. Public services are financed by various revenues. The most important source of financing is taxes. One of the constitutional principles regarding taxation is the principle that taxes shall be collected to cover public expenditures. In accordance with this principle, public expenditures shall be financed by taxes. However, taxes can only be used to finance public services that benefit the whole society, as they are unrequited and collected according to financial power. Therefore, any tax cannot be allocated for the financing of industrial and commercial public services (private goods) that do not benefit the whole society.

Anahtar Kelimeler: