VERGİLENDİRME YETKİSİ VE TÜRKİYE - AVRUPA BİRLİĞİ İLİŞKİLERİ

Öz Tax is a very important financial resource for the government to fullfii its functions and it is also important for rearranging the incomc distribution and achieving economic stability. The government has to impose any tax in order to provide finance’s needs and to attain social and economic aims. Therefore the government uses taxation authority by its fiscal dependence.It is possible to give up using taxation authority by laws and international treaties. Economic integrations like the European Union can lead to the limitation of taxation authority. Member states can cause this limitation by giving up using taxation authority in definite areas mutually or transferring this authority to institutions which are established by the integration. The arrangement which will be made with this aim has to obey the constitution.In this paper we will study clauses about taxation authority in the 1982 constitution and we will focus on taxation authority in process of accession to the European Union.