@article{2017,title={EVALUATION OF VALUE ADDED TAX IN THE PRINCIPLE OF LEGAL SAFETY: TURKEY-ENGLAND COMPARISON},abstractNode={Abstract Rule of law, the state of the person is drawing attention as an institution that will limit the interference with rights and freedoms. Both vested in past retrospective change of law required by law and the fact that in hos-ting the specificity principle of the rule of law has an important function in maintaining the democratic order.One of the important elements of ci-vil law is the legal security policy. States is not contrary to the legal secu-rity of their activities is necessary for social order. Respect for the rights acquired the above, past retrospective change of law and certainty of law principles constitute the sub-elements of the essentially legal security po-licy. Be under a lot of scrutiny in terms of compliance with existing regu-lations legal security policy.People of all tax law as a natural consequence of the tax principle of legality must be arranged so as to affect adversely the rights and freedoms. However, tax laws will violate the rights of in-dividuals to maintain the tangible and intangible assets should not host applications. This law is of great importance in terms of security policy and its sub-principles.Turkish Tax System consisting of direct and indirect taxes and a structure that embraces many principles of the rule of law. Located in indirect taxes Added Value undeniable place of the tax class in this structure.At this point, in general, the Turkish Tax System is criti-cized in some respects for Value Added Tax, especially in relation to work. There is a controversy in the literature that the Value Added Tax is contradictory to the legal security principle. In particular, it is necessary to focus on the problem of liability in Value Added Tax. The problem of liability in the Value Added Tax in the Study has been examined in terms of the legal security principle and the Supreme Court decisions on this is-sue have played a proving role. Again, the comparison of the Value Ad-ded Tax (VAT) structure in Turkey, which was examined in the light of the obligation of UK Value Added Tax, the UK value added tax laws and the existing high court decisions. Finally, a solution proposal for Value Added Tax Structure implemented in Turkey was presented.},author={Doğan BOZDOĞAN-- İbrahim ORGAN},year={2017},journal={Kesit Akademi}}