Evaluation of the relationship of the right of property and taxation within the framework of the ECHR and the decisions of the AYM

With this study, primarily by examining the history of the property right, it has been concluded that people have owned property in some way throughout history, but this right is not unlimited and various restrictions have been brought to the property right. Secondly, the history of tax was discussed in the context of property right and it was concluded that tax is a limitation/intervention in terms of property right in any case, regardless of the forms that tax and property have taken throughout history. Throughout history, taxes were taken from the properties of individuals in some way, and they continue to be collected today. Thirdly, the taxation principles developed in order to make a fair taxation as a result of the experiences experienced due to tax throughout history and systematized by the fiscal theory have been dealt with in the context of the property right and used to test whether the tax interventions to the property right remain within the legitimate limits and developed by the ECHR and the Constitutional Court (legal law). The relationship between the three criteria (legality, legitimate aim and proportionality) was examined. Finally, three criteria are explained in the light of the decisions of the ECHR and the Constitutional Court. The conclusion reached within the scope of the thesis is that taxation constitutes a limitation on the right to property in any case, therefore there are two tools that can be taken into account in order that the taxation does not constitute an unfair interference with the right to property, these are taxation principles and three criteria. It has been concluded that when the taxation is tested both in terms of taxation principles and three criteria, it will give similar results, and that there is a harmony between the taxation principles and the three criteria, both purposefully and historically.