Principle of justice in tax in the context of ECHR and Constitutional law

Income that the state obtains by force to meet public expenditures without any special compensation is called tax. In the legal relations regarding the assignment, one of the parties is the state, which has sovereign power and privileges, and on the other hand, there is the taxpayer to whom the laws impose material and formal duties. Due to this disproportionate legal relationship, from time to time, the governments have been able to escape to arbitrariness and extremism, and therefore human rights and freedoms have been violated. For this reason, a number of principles that the parties must comply with in the taxation process have emerged over time. The reason why the basic principles of taxation are regulated in the Constitution, which is at the top of the hierarchy of norms, is that tax regulations concern and affect all rights and freedoms and are also affected by them. In constitutional tax law, such principles are generally handled within the framework of the concept of justice in taxation. Tax justice refers to the equitable distribution of the tax collected due to public expenditures among individuals and the compliance of the administrative actions with the law and equity regarding the taxation process. The ECHR has been accepted by the Republic of Turkey and various institutions have been established in order to regulate domestic law in accordance with the convention and to prevent violations of human rights and freedoms. At the forefront of these institutions is the Individual Application mechanism of the Constitutional Court. Our work consists of three parts. In the first chapter, after briefly mentioning the concept of tax, the concept of justice in tax, its historical development, principles of justice in tax, the factors that prevent the formation of justice in tax are mentioned. In particular, the principles of generality, openness, certainty, equality in tax, which are the principles of justice in tax, are mentioned. In the second part of our study, the provisions of the ECHR and the Constitution within the framework of the principle of justice in taxation are discussed in the context of human rights, and in this context, the principle of human rights, the integrity or indivisibility of human rights is discussed. It has been stated that ensuring the principles of justice in taxation in practice is an inseparable part of the social state principle. What are the fundamental rights and freedoms of the taxpayer within the framework of the social and legal state and the right of property, the right to a fair trial, the right to a fair trial, the right to a fair trial, the right to access the court, the presumption of innocence, the right to remain silent, etc. fundamental rights are mentioned in detail. In the last part of our study, the procedures to be followed in individual applications to the Constitutional Court and the European Court of Human Rights in the face of violation of fundamental rights and freedoms of taxpayers are given.