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Methods To Access Ability To Pay Principle In Turkish Tax System

Author

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  • Åžerif Emre GÖKÇAY

    (Ä°stanbul Ãœniversitesi/TÃœRKÄ°YE)

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.

Suggested Citation

  • Åžerif Emre GÖKÇAY, 2017. "Methods To Access Ability To Pay Principle In Turkish Tax System," JOURNAL OF LIFE ECONOMICS, Holistence Publications, vol. 4(3), pages 113-133, July.
    • Handle: RePEc:jle:journl:v:4:y:2017:i:3:p:113-133
    DOI: 10.15637/jlecon.208
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