The principle of no taxation without representation

This study argues that the principle of no taxation without representation remains a valid objection to today's democratic governments because the current system is inadequate to meet the demands of the principle. In light of this argument, this study aims to examine the principle of no taxation without representation in a way that reveals its true meaning and significance and to identify the requirements of a system that would be sufficient to meet the demands of the principle. The principle of no taxation without representation requires that those affected by tax decisions participate in the decision-making process through their representatives. The demand for participation, which aims at the legitimate exercise of the taxing power in terms of process, includes the idea that decisions taken in this way increase the likelihood that the human rights of those affected will be protected.