METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM

Autor:	Şerif Emre Gökçay
Rok vydání:	2017
Předmět:	lcsh:HB71-74 Geçim İndirimi Mali Güç Artan Oranlılık lcsh:Economics as a science Mali Güç Geçim İndirimi Artan Oranlılık Ayırma İlkesi Ability to Pay Principle Minimum Living Allowance Progressive Taxation Discrimination Principle lcsh:Public finance lcsh:K4430-4675 Ayırma İlkesi
Zdroj:	Volume: 4, Issue: 3 113-133 Journal of Life Economics Journal of Life Economics, Vol 4, Iss 3, Pp 113-133 (2017)
ISSN:	2148-4139
DOI:	10.15637/jlecon.208
Popis:	Mali güce göre vergilendirme vergi hukukunun temel anayasal ilkelerinden biridir. Türkiye Cumhuriyeti Anayasası’nın 73. maddesinin 1. fıkrasında yer alan “herkes, kamu giderlerini karşılamak üzere, malî gücüne göre, vergi ödemekle yükümlüdür” ifadesi ile vergilemede mali güç ilkesi anayasal bir vergileme ilkesi niteliği kazanmaktadır. Çalışmada, mali güç ile ödeme gücü kavramları karşılaştırılmakta, Türk vergi sisteminde mali güç ilkesi ve mali güce ulaşma teknikleri incelenmektedir.  Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged to pay taxes." the ability to pay is defined as a constitutional principle of taxation. The study will be composed of; comparison of concepts of ability to pay and economic – fiscal power, inspection of the principle of ability to pay and techniques to realize the ability to pay principle in the Turkish tax system.
Databáze:	OpenAIRE
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