The status of the authorities regarding the tax rate of theexecutive board by tax laws against the Constitution

One of the most important aims of constituional states is to establish an order that will enable the public power of the state to be used in accordance with the constitutions. With this in mind, it is clear that the legislative power should be exercised in accordance with the constitution, otherwise it is necessary to ensure compliance with the constitution by subjecting the legislative acts to various sanctions. This situation becomes even more important when it comes to "taxing power", which is one of the most important powers of the legislature. Because taxes are the primary and most valuable resource used in the financing of public services in states that have adopted contemporary legal principles. As a requirement of the "rule of law principle", the intensification related to the basic elements of tax, which can directly affect many fundamental rights of taxpayers, must be made by law, in accordance with "the principle of legality of tax", which is a constitutional rule. The constitutionality of these laws, which guarantees fundamental rights and freedoms, must be ensured. In this study, we will examine the constitutional status of tax laws and the tax rate powers granted to the administration, the history of taxation, and the role of tax in the constitutional system.