Constitutional Court's perspective on principles of taxation

The main purpose of our study is to reveal principles of taxation concretely, which is specified as abstract and conceptual in the Article 73 of the 1982 Constitution, by examining the decisions of the Constitutional Court.The historical process, developments and objectives of the taxation, which is the target of principles of taxation, have been expressed and current attributes and characteristics of the principles of taxation have been introduced for a better understanding of the principles of taxation and decisions of Constitutional Court on this issue in terms of tax law.One of the most effective interventions against the rights and freedoms of persons, Taxation is regulated in the article 73 of the1982 Constitution with the rules of measure, concepts and principles. The Constitutional Court, while examining a tax law, firstly determines that whether the liability introduced by the law is a financial liability under this article then examines the law in terms of other principles of taxation.Bacause the meanings and the values of the each principle of the taxation is in very tight relation with the meanings and the values of other principles, the examinations were made in the decisions of the Constitutional Court by establishing a connection among these principlesThe Constitutional Court demonstrated the points of view on the principles of taxation by saying that it is an obligation to compliance with the principles expressed in article 73 of the Constitution also in the cases that the governments may need regulations for additional sources of income in exceptional circumstances and determined the essence of the principles is that the tax burden should be distributed fairly and evenly according to the financial strength.Key Words1. Legality Policy2. Fair Taxation3. Equal Taxation4. Taxation according to the financial strength5. Justification