Version 1
: Received: 13 April 2017 / Approved: 18 April 2017 / Online: 18 April 2017 (02:41:03 CEST)
How to cite:
Adimassu, Y. G.; Ustun, S. A Review of Constitutional Principles Regarding Taxation: Ethiopian and Turkish Perspective. Preprints2017, 2017040101. https://doi.org/10.20944/preprints201704.0101.v1
Adimassu, Y. G.; Ustun, S. A Review of Constitutional Principles Regarding Taxation: Ethiopian and Turkish Perspective. Preprints 2017, 2017040101. https://doi.org/10.20944/preprints201704.0101.v1
Adimassu, Y. G.; Ustun, S. A Review of Constitutional Principles Regarding Taxation: Ethiopian and Turkish Perspective. Preprints2017, 2017040101. https://doi.org/10.20944/preprints201704.0101.v1
APA Style
Adimassu, Y. G., & Ustun, S. (2017). A Review of Constitutional Principles Regarding Taxation: Ethiopian and Turkish Perspective. Preprints. https://doi.org/10.20944/preprints201704.0101.v1
Chicago/Turabian Style
Adimassu, Y. G. and Suleyman Ustun. 2017 "A Review of Constitutional Principles Regarding Taxation: Ethiopian and Turkish Perspective" Preprints. https://doi.org/10.20944/preprints201704.0101.v1
Abstract
Constitutions as supreme legal authorities enshrine the principles of taxation which are often used as the guidance to the legislations related to fiscal aspect, requires to be explored critically so as to provide clear understanding on taxation. This article has explored the tax provisions in the constitutions of Ethiopia and Turkey from comparative perspective through the method of doctrinal legal analysis. Both the latest constitution of Turkey and Ethiopia comprise relatively related principles regarding taxation in spite of the disparities of taxation system in these two countries due to the fact that Turkey is a unitary state whereas Ethiopia is federal. In-fact, there are some disparities within these constitutions. For instance, the 1982 Constitution of Turkey specifies the citizens' duties to pay tax and the adjudication system of tax in different way than the Ethiopian 1995 constitution. The Ethiopian constitution enshrines the taxation power in detail among other things in line with the federal system of government.
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
