METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM
Abstract views: 450
/ 
PDF downloads: 1300
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.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2017 Jolistence Publications
This work is licensed under a Creative Commons Attribution 4.0 International License.
When the article is accepted for publication in the Journal of Life Economics, authors transfer all copyright in the article to the Holistence Publications.The authors reserve all proprietary right other than copyright, such as patent rights.
Everyone who is listed as an author in this article should have made a substantial, direct, intellectual contribution to the work and should take public responsibility for it.
This paper contains works that have not previously published or not under consideration for publication in other journals.
