LEGAL NATURE OF STATE SHARE LEVIED ON PETROLEUM PRODUCTION AND ITS COMPLIANCE WITH THE CONSTITUTIONAL PRINCIPLE OF LEGALITY
Journal Title: Ufuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi - Year 2017, Vol 6, Issue 11
Abstract
The regulation of taxes, duties, fees and similar financial duties by law is a constitutional requirement. Accordingly, the restrictions preventing arbitrary practices shall be specified by law and the adoption, revision and abrogation of financial duties shall be enacted by law. In order for these financial duties to be construed as obligations regulated in conformity with the principle of legality, their main elements such as levy, accrual and collection shall also be enacted by law. The regulation according to the principle of legality of state share which represents all the characteristics of a financial duty is a constitutional requisite arising from article 73 of the Constitution. In addition, pursuant to article 168 of the Constitution, the conditions of exploration and exploitation directly by real and moral entities of petrolium considered as natural resource shall be enacted by law. In other words, the requirement according to which state share levied on petrolium production shall be enacted by law is based on both articles 73 and 168 of the Constitution and the purpose of principle of legality is to provide legal certainty as a direct result of constitutional state. This study analyzes the legal nature of the portion that is being paid to the state on the basis of petroleum production called state share and the compliance of the regulation regarding its levy, accrual and collection with the constitutional principle of legality.
Authors and Affiliations
İlhami Öztürk
Keywords
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