Taxation from the Viewpoint of Limitation of Fundamental Rights and Freedoms in Turkey
Res. Assist. Dr. Elif CENKERI

Abstract
The states may intervene by using the taxation powers, which should rely on the legally gained sovereignty, into personal freedom and safety, domestic immunity, confidentiality of private life, freedom of settlement and traveling, right of ownership, protection of the family, freedom of working and covenants and rights and duties of working. Nowadays it is not acceptable that the powers of taxation are absolute and unlimited whereby the state has to avoid limitations that would violate fundamental rights and freedoms, when practising their powers of taxation. The study titled “Taxation from the Viewpoint of Limitation of Fundamental Rights and Freedoms in Turkey” the evaluation of the constitutional provision for limiting the fundamental rights and freedoms will be followed by stating the connection of taxation with fundamental rights and freedoms and by the approach of the European Union on this matter.

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