VERGI GÜVENLIĞININ İKI BOYUTU: YASALLIK İLKESI KARŞISINDA MEŞRU GÜVEN İLKESI
THE TWO ASPECTS OF FISCAL SECURITY: THE PRINCIPLE OF LEGALITY VS. THE PRINCIPLE OF LEGITIMATE EXPECTATIONS

Summary/Abstract: The principle of legal security is based upon different conflicting sub-principles in different legal systems. The aim of this article is to discuss which of these sub-principles, expressed as legality and legitimate expectations, should be adopted to ensure a more protected human rights’ field in the legal system of Turkey. In order to do this, the first part of the article is dedicated to the determination of the protection provided by the principle of legality in the tax field, and that provided by the principle of legitimate expectations is determined in the second part. It is evaluated that principles which contain subjective elements as legitimate expectations may be utilized as the legal fundament of discriminatif practice in a state like Turkey where the judicial independence and judicial neutrality is not guaranteed, the responsibility of public authority is not accepted or depended on permission or not executed and the political conscience is not developed.

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