TÜRK VERGİ SİSTEMİNDE VERGİ ÖDEME GÜCÜNE ULAŞMA TEKNİKLERİ

Şerif Emre GÖKÇAY

doi:10.15637/jlecon.208

METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM

Authors

Şerif Emre GÖKÇAY Istanbul University/TURKEY

10.15637/jlecon.208

Abstract

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.

Keywords:

Ability to Pay Principle Minimum Living Allowanc Progressive Taxation Discrimination Principle

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Published

2017-07-31

Issue

Vol. 4 No. 3 (2017)

Section

Research Articles

How to Cite

GÖKÇAY, Şerif E. (2017). METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM. Journal of Life Economics, 4(3), 113–133. https://doi.org/10.15637/jlecon.208

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