The relationship between democratization and tax revenues

This study explores the relationship between the tax burden and democratization, using examples from various countries worldwide and specifically focusing on Turkey. Democratization is a process that cannot be solely assessed through elections; it implies individuals in a country having a consciousness of citizenship. Two fundamental aspects should emerge in this context. Firstly, individuals should consider public welfare alongside their own freedoms, and secondly, they should be willing to participate in public affairs. Taxation becomes crucial in this regard. When citizens pay taxes, they become actively involved in overseeing public activities and maintaining a balance in political power. On the other hand, a fair tax system is important for citizens to trust the tax and constitutional systems in general. Tax justice requires that the financial resources needed by the public are obtained from taxes on capital and income, with indirect taxes kept to a minimum. In developed Western European countries, there is a well-established understanding of income justice. In these countries, with high democracy scores, taxes on income and capital are significantly higher compared to indirect taxes. However, in Turkey, the situation is different, and when considering the overall proportion of taxes on income, Turkey's results are relatively low.