The Relationship Between The Tax and Fundamental Rights and Freedoms in The Constitution


Kuzu S.

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, vol.10, no.3, pp.195-214, 2015 (ESCI) identifier

Abstract

Fundamental rights and freedoms although guaranteed by the Constitution can enter the field of fundamental rights and freedoms of individuals due to the taxation authority of state. Of these, the right of privacy, freedom of residance and travel, rights of property and inheritance, the provisions relating to freedom of work and contract are most sensitive to taxation. In our study, the relationship between fundamental rights and freedoms and taxes will be examined.