Browsing by Author "Kumrulu, Ahmet G."

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Vergilendirme alanında Bakanlar Kurulu'na verilen yetkiler ve sınırları ?yargı kararları ışığında bir inceleme-
    (Sosyal Bilimler Enstitüsü, 2008) Yılmazoğlu, Yunus Emre; Kumrulu, Ahmet G.; Hukuk
    Yılmazoğlu, Yunus Emre, Powers Delegated To The Council Of Ministers In The Area of Taxation and Limits Thereof ? A Study In Light of Precedents-, Master?s Degree Thesis, Advisor: Prof. Dr. Ahmet G. Kumrulu, 197 p.The subject of this study is comprised of the determination of the limits of the regulatory power granted to the Council of Ministers, compliance thereof to the constitutional taxation principles, control of the exercised authority in terms of its compliance to the constitutional norms, norms of the empowering law, public interest and the requirements of the service and consequent to this control the precedents of the courts.Originally, power of taxation belongs to the legislative body but for a fast and efficient intervention to economical life, some limited and provisory powers have been delegated. How the Council of Ministers will use the power of taxation in emergency management procedures has been envisaged in the related laws. In accordance with the fourth paragraph of Article 73 and second paragraph of Article 167 of the Constitution, regulatory power in the area of taxation should only be exercised by the Council of Ministers in conformity with the constitutional taxation principles and with the provisions of the law delegating authority. Powers that constitutes an infringement of the principle of legality of taxation and other constitutional principles should not be delegated by laws and this type of power exercising should be avoided.
  • No Thumbnail Available
    Item
    Vergilendirmede tahsil aşamasının hukuki niteliği
    (Sosyal Bilimler Enstitüsü, 2005) Ağar, Serkan; Kumrulu, Ahmet G.