PROBLEM OF TAXATION POWER: DOUBLE TAXATION (Types and Prevention Methods)
VERGİLENDİRME YETKİSİNİN SORUNSALI: ÇİFTE VERGİLENDİRME ( Çeşitleri ve Önleme Yöntemleri )

Author : Engin ÖNER
Number of pages : 109-121

Abstract

The double taxation situation arises due to the fact that the state imposes itself on the power of giving orders over those connected to it under the principles of property and personality and / or the taxation power which is mentioned as the right to receive tax. Double taxation has legal, economic, national, international, unilateral and bilateral double taxation types. The double taxation, which causes micro taxpayers to face additional tax burdens unfairly, has the potential to disrupt international resource allocation efficiency in macro level and the equality situation in taxation between countries, affect the efficiency and competitiveness of exports and prevent the optimal distribution of their investments. Due to these problems, double taxation agreements between countries are signed and developed. When international agreements are not or cannot be made, any country may restrict its own taxation effect by the national laws it will issue. There are three methods (discount, deduction and exception) used at this point; In order to prevent double taxation, various regulations have been included in our tax legislation in terms of discount, deduction and exception.

Keywords

Taxation Power, Double Taxation, International Treaties.

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