Taxable event in tax law

Proliferation and diversification of public service increase the requirement for public revenue. Even though there are some other methods to provide revenue for public service, taxation has importance among public revenues. Although it is possible to earn income by some ways such as coinage, indebtedness, etc., it is inevitable in practice to obtain finance of public expenditures with tax incomes. Tax, as an income which is procured with public force, is relevant to umpteen rights and freedoms, notably property, because of its public revenue qualification. Because of this reason, the legal framework of the regulations about taxation which could be defined as restrictions on fundamental rights, has induced emergence of taxation law as an independent discipline in law. The legal relation enabling tax as a demand or due from the point of state and a debt from the point of a taxpayer, is called taxable or chargeable event. In other words, taxable event causes the emergence of tax liability in the sense of substantive tax law and renders the reasons of administrative conditions in taxation procedure. In a case of falling through of taxable event, the executed administrative acts become against law. Consequently, taxable event is the most important issue of tax law.Our thesis has three parts and a general assessment and conclusion part.In the first part, the general information about taxable event is given. In this framework, the concept and importance of taxable event and its constitutional grounds are analyzed.In the second part, the elements of taxable event such as person, subject and the elements of attribution are reviewed.In the third part, the characteristic conditions of prohibited taxable events are analyzed.This study is completed with ?General Assessment and Conclusion? part that includes general evaluation and proposals about taxable eventKeywords: Taxable event, Principle of legality, Taxpayer, Prohibited Activities, Prohibition of Comparison