Qualitative analysis of taxation principles in Constitutional Court decisions

Taxes are the economic values that the state collects from taxpayers in accordance with the principles specified in the law, based on public power, in order to provide the financial resources they need to finance public expenditures. The taxation authority of the state is subject to certain principles in the use of this authority, since it directly interferes with the fundamental rights and freedoms of individuals. Taxation principles are a general framework that shows within which limits the legislator can act in the use of taxation authority. In parallel with the development of democracy, the principles of taxation began to take place in the constitutions of countries. Thus, these principles, which have a constitutional basis, are known as constitutional taxation principles today. When regulations that are contrary to taxation principles occur, some conflicts arise. One of the authorities where these disputes are resolved is the Constitutional Court. Tax decisions of the Constitutional Court have an important place in Tax Law. In this study; Using the NVivo 12 program, the place of constitutional taxation principles in the decisions of the Constitutional Court was examined in detail with the qualitative analysis method. The aim of the study; It is to reveal which taxation principles the Constitutional Court refers to more and the change in the place of taxation principles in the decisions of the Constitutional Court over the years. In addition, by taking the reference list, the relations of taxation principles with each other were determined in the light of the statements in the decisions of the Constitutional Court. In the study, it was concluded that the principle that is most frequently used in the decisions of the Constitutional Court is the principle of legality of tax. In addition, it has been revealed that the principles of taxation in Article 73 of the Constitution are included in the decisions more when the remedy is norm control, while the principles that dominate the Constitution in general are more involved when the remedy is individual application. In addition, it has been concluded that there have been changes in the weights of taxation principles in the decisions of the Constitutional Court over the years.