Compliance of tax amnesty with constitutional principles

In order to benefit from public services and to ensure continuity, it is possible to collect taxes, which is the only income element of the state, in a timely manner. However, due to some reasons, taxes cannot be collected on time. The reason is the negligence of the obligor or the emergence of economic crises in the international and political arena. However, the main purpose of the state is to collect enough taxes to be able to obtain public expenditures regardless of the reason. While this collection is being carried out, no destructive effect should be made on the source of the collection. In order to get rid of these and other various costs, the governments bring many conveniences to the taxpayers in order to pay their taxes. The best example of this is tax amnesties, which are an election promise. The legislator should not ignore the constitutional principles while determining the formation of financial obligations on the citizens with these principles. Because the existence of these principles helps the citizen to have a legal and financial confidence and determines the limits of the legislator. When an inappropriate situation arises within the framework of the constitutional principles regarding tax amnesty, the Constitutional Court, which has supervisory authority, intervenes.Tax amnesties are still controversial in our law and today and are an the harmonious functioning and enforcement of constitutional principles together with tax amnesty also determines the limits of legislation. issue that should be evaluated and resolved within the framework of its position in the Constitution and constitutional taxation principles. Article 73 of our Constitution includes the principles of constitutional taxation. In this thesis, investigations on tax amnesty were evaluated within the scope of article 73. In addition, the economic reasons and public interest decisions given by the Constitutional Court regarding tax amnesty are also included in these evaluations.