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THE ROLE AND EVALUATİON OF PRESİDENTİAL DECREES İN TAX PRACTİCES DURİNG THE PRESİDENTİAL GOVERNMENT SYSTEM PROCESS (2018-2024)

Republic of Turkey has de facto switched to the Presidential Government System as of 09.07.2018. In this government model, in order to create a more functional executive power compared to the Parliamentary Democratic System, the dual executive has been reduced to a single executive in the person of the President, and its powers have been expanded. In the Presidential Government System, some of the expanded powers of the President are related to legal sources. One of these is the imperative legal source called the President's Decisions, which grants the President the authority to execute individual and regulatory administrative transactions with a unilateral declaration of will. Based on this authority, the President makes regulations in areas generally concerning public law and specifically tax law. The regulations made by the President on tax law through President Decisions are essentially the exercise of the powers granted to him by Articles 73/4 and 162/2 of the 1982Constitution and the relevant tax laws. This study examines the tax practices implemented by the President between 2018 and 2024 through the legal norm called the President's Decisions. First of all, all the President's Decisions issued between 2018 and 2024 were accessed through the Legislation Information System, and the accessed documents were analysed using the Document Analysis Method. The findings obtained as a result of the analysis were classified and evaluated, and it was concluded that one of the important legal sources that ensures the effectiveness of the executive power, namely the President, in directing tax practices in the Presidential Government System, is the President's Decisions.



Anahtar Kelimeler

Presidential Government System, President's Decisions, President, Tax Practices, Tax Law.


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