Abstract
Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method
Highlights
In contemporary states, three authorities -levying tax, right to use force, and right of coining Money- are given to the legal entities of states which are not given to natural persons
Because tax acts are legislated to apply for years, they have to be suitable to the fundamental of morals and personal interests
The discount for the disabled included in personal income tax act, exception of vehicles – manufactured in a special manner and used by the disabled included in motor vehicle act- from motor vehicle act are the social aimed regulations
Summary
Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to mentality and beliefs of the society rather than concrete or abstract reasons. It is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.
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More From: International Journal of Tax Economics and Management
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