Proportionality principle in Tax Law disputes

The principle of proportionality is a principle which states that the tool referenced in limiting a freedom or right is applicable for accomplishing the objective desired to be achieved by limitation, the limitation tool is necessary to accomplish the limitation objective, and there is a measurable ratio between tool and objective. Many fundamental rights and freedoms such as property right, privacy of private life, right to work, right to travel, and freedom of person are interfered with in the taxation process. Thus, this principle, which forms the limit of the interference with fundamental rights, has also great importance in tax law. The principle of proportionality should be respected at every stage of the taxation process, from the imposition of the tax to its collection, to the resolution of disputes between the tax administration and tax payers; In these processes, it is necessary to act in accordance with the requirements of the principle of proportionality in the interference to the fundamental rights and freedoms of the tax payers. In the first part of the study, the meaning and elements of the principle of proportionality and its relationship with fundamental rights and freedoms are examined by including comparative law. In the first part of the study, the meaning and elements of the principle of proportionality and its relationship with fundamental rights and freedoms are examined by including comparative law. In the second part, the regulations related tax law; in the third part, the actions and procedures of the tax administration with is discussed within the scope of the complience with the principle. In this framework, issues contrary to the principle in terms of legislation, practice and case law are determined and solutions are offered. Keywords: Tax Law, Proportionality Principle, Taxpayer Rights, Fair Taxation, Reasonable Tax