Akademik Veri Yönetim Sistemi
EMİDWORL 2024 2 nd International Congress on Economics Public Finance Business & Social Sciences, 7 - 09 Kasım 2024, ss.169-173
The principles of constitutional taxation are fundamental guidelines that limit the use of taxation authority and ensure the rule of law. In Turkey, the principles of constitutional taxation are regulated under Article 73 of the Constitution, and the establishment of tax justice on a legal basis is grounded on the principles of financial capacity, legality, justice, and general reciprocity. These principles are of critical importance in ensuring that the taxation process is carried out in a democratic, transparent, and fair manner, and that the tax system remains sustainable. When customs duties in Turkey are evaluated within the framework of constitutional taxation principles, it can generally be said that they are based on a legal foundation, but some issues arise in practice. In particular, the occasional sudden changes in customs duties aimed at protecting domestic producers can create uncertainty for importers. In this context, the principles of legality, certainty, equality, universality, and justice cannot be fully implemented. After discussing the principles of constitutional taxation in a theoretical context, the study will evaluate customs duties in accordance with these principles. Specifically, the problems arising in the application of customs duties in Turkey will be addressed, and solutions will be proposed. Keywords: Constitutional taxation principles, customs duties, financial law.