The evaluation of taxation of chargeers in constitutional taxation principles

Taxes are an important source of income in financing public expenditures. The taxation authority is an important sovereign power used by the states. When this power is used unlimitedly, it can cause many problems. Laws and taxation principles can be mentioned as the limiters of taxation authority. In the Republic of Turkey, tax regulations have been included in many laws, especially the 1982 Constitution. In the 1982 Constitution, tax-related provisions were arranged in four paragraphs in Article 73 under the title of "Tax Duty" in "Political Rights and Duties". This article contains many taxation principles. These principles are the principle of generality in taxation, the principle of fiscal power in taxation, the principle of equality in taxation, the principle of social state in taxation, the principle of justice in taxation, the principle of legality in taxation and the principle of legal security in taxation. The principle of legal security can also be classified as non-retroactivity, certainty, respect for vested rights, and prohibition of comparison. The Turkish tax system has different concepts and different taxes depending on them. The Turkish tax system is divided into three groups: income, wealth and expenditure. some of the most important income. The elements of this income will be examined under seven sub-headings and detailed evaluations will be made on the screenings. The aim of the study is to make evaluations to store the court decisions, to identify some irregularities and to be here, by considering the constitutional taxation criteria of the reduction of taxation.