YALTI, Billur Koç Üniversitesi - Hukuk Fakültesi - Vergi Hukuku Anabilim Dalı, Turkey

The tax deduction of charitable religious gifts: An example of inequality

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In this article, the legislation which categorizes the donations made by individual and corporate income taxpayers to worship places as a deductible expense is analyzed under the Constitution and the European Convention on Human Rights. This article examines the national definition and the scope of the concept of worship places and considers the relevant provision as incompatible with the equality principle. In the article, the decisions of the European Court of Human Rights on tax provisions based on religion are also evaluated.

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Religious donations , Tax deduction , Equality principle , Non , discrimination , Human rights.

Hukuk Araştırmaları Dergisi

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