Vergi Hukukunda idarenin takdir yetkisi
İşcan, Elif Senem
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SUMMARY The studies which have taken "discretion authority of administration" as a main subject have examined the issue by administrative law side so far and there has not been a study about the effects of it on tax law in total. With this work, our aim is to gather the studies about discretion authority of administration on tax law which has taken the subject separately. Lawfulness and legitimacy are the main principles of tax law. Therefore, the binding authority is accepted as a rule and discretion authority as an exception. Although sharing the idea of taking "lawfulness" as a main principle in tax law, we believe that tax administration must be able to use its discretion authority for adaptating the daily life circumstances and solutions of its problems. As the general aim of administration is to supply the needs and constinuousity of social life for public interest, then instead of binding the administration with frozen forms, it must be given a movement space for reaching the aim. Thus, "the legal state" principle which has helped the discretion authority to reach its meaning today and prevent it from being a means of threatening citizens can be supported.