Jurisdiction and Violation of Fundamental Rights and Freedoms by The Taxation Authority
Although in the financial area, the taxation authority is defined as the reflection of the state’s sovereign power, its authority is not unlimited; rather it is a limited authority that determines the extent of taxation. The taxation authority’s framework is bound by the larger framework of constitu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2021-10-01
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| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/FFC5621A5946405CA1FDA22074DE9C7D |
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| Summary: | Although in the financial area, the taxation authority is defined as the reflection of the state’s sovereign power, its authority is not unlimited; rather it is a limited authority that determines the extent of taxation. The taxation authority’s framework is bound by the larger framework of constitutional principles on which common acceptance has been reached as a result of various nations’ long struggles for rights and democracy. First, the study explains in detail our country’s historical process of taxation development and authority, its meaning, and its related constitutional principles. Next, the study details the legal process in such cases as improper use of the taxation authority, taxation principles specified in the constitution, and the loss of individual rights. Finally, the study discusses examples of cases and decisions regarding improper use of taxation authority, both in our country and in countries that have accepted the European Convention on Human Rights. Recommendations are made to prevent violations of rights. |
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| ISSN: | 2757-6728 |