مرکز منطقه ای اطلاع رساني علوم و فناوري - The Principle of Tax Revenues in Consideration of Public Expenditures (The Principle of Equivalence)

Abstract :

Public service is the basis of the existence of the State and the public expenditure is the source of the public service. As to tax revenues, they are the main means for financing the public expenditures. State must generate an income to finance expenses, that is made for public services which has to fulfill the public needs. A large part of this needed income are obtained from the financial obligations named as “tax”. In this regard, the ground and reason of demanding and collecting of tax revenues is finance the costs of the public services. Taxes must be imposed and collected in accordance with the taxation principles that is prescribed by the Constitution. One of these principles is “the principle of tax revenues in consideration of public expenditures”. This principle states collecting and claiming tax revenues to finance public expenditures and they do not spent at any area or a purpose except public services. In this study, the means and extent of the principle of tax revenues in consideration of public expenditures and within the context of the principle the terms of the public service and public expense will be come up by making use of Constitutional Court Decisions and doctrine.