Legal and Qualitative Analysis of the Principle of Legality in Taxation in the Light of the Third Chamber Decision of the State Council

The principle of legality is clearly stipulated in parafraph 3 of Article 73 of our Constitution. In addition, Article 38 of our Constitution stipulates that the principle of legality will be valid in crimes and penalties. The application of the principle of legality on taxation in accordance with the relevant provisions is not arbitrary but a constitutional obligation. Principle of legality; Besides, it requires the law to be made, abolished and amended by law, and all administrative procedures taking place in the taxation process. The aim of this study is the principle of legality which is important in terms of taxation; The Council of State has made a legal and qualitative analysis within the framework of the 3rd Chamber Decision and an in-depth examination of the principle. The reason for choosing the relevant decision is to emphasize the principle of legality and to make a decision based on the principle