Özet:

Within the scope of the principle of legality of taxes, the taxation authority belongs to the legislature. When levying, changing and removing taxes, it must be done on the basis of the law. However, due to a number of economic and social reasons, the taxation authority can be transferred to the executive body in some areas. One of these areas is the foreign trade area. In order to regulate foreign trade for the benefit of the country's economy, the authority to impose additional fiscal liabilities other than taxes and similar fiscal liabilities has been transferred to the executive body within the scope of Article 167 of the Constitution. The imposition and removal of additional fiscal liabilities by the executive body raises the question of whether taxation constitutes a violation of the principle of legality. From this point of view, the aim of the study is to evaluate the additional fiscal liabilities taken over foreign trade transactions within the scope of the principle of legality in the constitution. From this point of view, the transfer of the authority to impose additional fiscal liabilities to the executive body, in terms of both the decisions of the Constitutional Court and the qualifications of foreign trade, does not violate the principle of legality of taxation.

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