The relationship between democracy and taxation

In this thesis, first of all, the concepts of tax and democracy are emphasized and the historical development process of tax is mentioned. Thus, the taxation authority has been mentioned and the effect of the democratic elements experienced by the societies in the limitation of this authority and of course the effect of this limitation on the democratic society has been emphasized. With this perspective, in this study, the relationship between democracy and tax concept is emphasized more clearly and the subject is examined in the context of modern democracy and the dimensions of the interaction between taxation and democracy are discussed. As a result of this relationship between democracy and taxation, it has been focused on how taxation and tax revenues are shaped in democratic societies, and the effects of democracy as a political regime on tax revenue are tried to be examined through democracy indices and tax criteria taken as an example. With this perspective, while all other factors are constant throughout the study, it has been observed that societies with high democratic indexes are equally successful in tax revenues.