METHODS TO ACCESS ABILITY TO PAY PRINCIPLE IN TURKISH TAX SYSTEM

Åžerif Emre Gã–kã‡ay ()
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Åžerif Emre Gã–kã‡ay: Ä°stanbul Ãœniversitesi/TÃœRKÄ°YE

JOURNAL OF LIFE ECONOMICS, 2017, vol. 4, issue 3, 113-133

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 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:jle:journl:v:4:y:2017:i:3:p:113-133

DOI: 10.15637/jlecon.208

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