Analysis of the principle of equality in taxation within the framework of Constitutional Court decisions

The basis of the principles regarding taxation is article 73 of the constitution. However, tax is not a concept that has existed only in the last century. The birth of taxes dates back to much older times. Indeed, even if it is a small community, there are always common public expenses. The way of meeting these common expenses has undergone many evolutionary processes from tribes to principalities, states and empires. In this process, democratic constraints on governments were initiated by a number of uprisings, usually based on heavy, unequal and unfair taxation. As constitutional movements developed, tax law developed accordingly. The principles of taxation that legislators should take into account when formulating tax laws are divided into classical principles and modern principles as a manifestation of fundamental rights and freedoms. In this study, the principles of taxation based on the general principles of, rule of law, social state and legal security and the 73rd article of the Constitution, which is related to taxes, will be explained. The aim of this study is to analyze how the principle of equality in tax is addressed in the decisions of the Constitutional Court. In the first part, the historical process of the constitutional basis of taxes will be discussed; in the second part, the general principles of the Constitution and the principles of taxation based on constitutional basis will be discussed; in the third part, the judicial system in general will be discussed and the establishment and functioning of the Constitutional Court will be discussed. Subsequently, the decisions of the court will be examined within the framework of the cencept of public interest and the principle of equality.