METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM
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DOI:
https://doi.org/10.15637/jlecon.208Keywords:
Ability to Pay Principle, Minimum Living Allowanc, Progressive Taxation, Discrimination PrincipleAbstract
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.
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