The importance of the rights of taxpayers in providing legitimacy of taxes in Turkey and determining its constitutional basis

Communal life deemed some public services necessary and governments came into being due to the need felt for an organization which would provide these services. Since the governments need sources fort o carry on public services, the problem of how and from where this source wiil be obtained arose.At beginning of history, since the possession was in the hands of a single entity/person, securing public revenues was not a problem. However, as the borders of governments widened and the population increased and as the possession started to go into the hands of more than one person/entity revenues became insufficient. By time as taxes, which werw considered as present formerly, became obligatory they resumed the status of being the fundamental revenue of the goverments. Taxes, upon becoming obligatory, turned into an unbelievable power in the hands os the political power. It caused troubles fort he taxpayers who paid taxes.Consguently, the need for limiting the political power arose. The action for limiting the political power meaning limiting the government and adoptiğng fundamental principles, whiches first started in written in 1215 via ?Magna Carta Libertum?, is accept also the beginnig of taxpayers? rights.Other constitutional movements, which followed ?Magna Carta Libertum?, has been in the manner of efforts to abtain certain rights againts the goverment(The Political power) and to base them on a legal assurance.This thesis aims at putting forward how the taxpayers? rights arose as a result of the historical evolution, which the taxes and the governments have undergone, and that it is not a new concept, and is not among the rşghts, which can be put forward against the tax administration, and that it has constitutional basis and above all to put forward how much important are taxpayers? rights, in proving legitimacy of taxes in Turkey.