The law of taxes principle

Taxes; By its nature, it contains provisions that directly interfere with fundamental rights and freedoms. This aspect of taxes necessitates the regulation of tax laws to be prepared by the legislature within the scope of the principle of legality. The aim of this study is to reveal the meaning, systematic and historical development of the principle of legality of taxes, to ensure that the provisions of the tax laws are evaluated within the scope of constitutional and other principles and to clarify the elements that tax laws should bear within the scope of the principle of legality. In this context, in the study, the decisions of the Constitutional Court, the Council of State and the Tax Court are included, the perspectives of the judicial organs on the principle of legality and their opinions on the basis of which tax laws should be applied, and the issues that constitute a violation of the principle of legality are evaluated in accordance with the judicial decisions.