Vergi Hukukunda Teminat ve İçtihatlar Işığında Değerlendirilmesi

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Acuner S.

VERGİ DÜNYASI DERGİSİ, no.406, pp.156-174, 2015 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Publication Date: 2015
  • Journal Indexes: TR DİZİN (ULAKBİM)
  • Page Numbers: pp.156-174
  • Recep Tayyip Erdoğan University Affiliated: Yes


The new regime of Turkish Republic has changed as Presidential Government System. The distinct characteristic of this regime is that executive branch is led by the head of the state. The new regime by and large has affected the primary sources of law and particularly tax law. The signifcant effect of the new regime on the primary sources of tax law has made appearance through the abolishment of the constitutional provisions regulating delegated legislations, standing rules and the substitution of different sources alternatively. The aim of the present study, which employs systematic literature review and grammatical interpretation of the constitutional provisions and other provisions of law, is to specify how presidential government system affects tax law, especially the primary sources. The results suggest that presidential enactments and judgements are now considered as one of the primary sources of tax law instead of delegated legislations introduced in states of emergency, regulations and cabinet decrees.