Açıqlama:

Tax is an important factor in the formation of budgets, which are among the most essential conditions for the existence of a state in the modern era. The state forms a budget to fulfil its duties and functions, and it primarily "fills" these budgets through taxes collected from legal entities and individuals. Therefore, according to the social contract theory, for us to see the state fulfilling its functions, it is necessary for us to pay taxes to it. All the above explains how significant the importance of paying taxes is. It is not surprising that when the duties of a person and citizen are listed in our Constitution, the duty to pay taxes and other charges is mentioned as a constitutional obligation among the foremost responsibilities. However, the legislative imposition of the duty to pay taxes on everyone living in the state cannot be considered as granting the state unlimited or unregulated powers in this area. As stated in the Constitution, individuals and citizens are only obliged to pay taxes and other state charges determined by law. Furthermore, the second part of Article 73 notes that no one can be forced to pay taxes and other state charges beyond those established by law or in amounts exceeding those specified in the law. These provisions of the Constitution define the scope of the state's authority to impose taxes on the population and establish the basic legal principles of taxation. The fundamental principles of taxation are the same in all democratic societies. However, humanity did not reach this understanding overnight. Since taxation first emerged until today, just as the purpose and philosophy of taxes have completely changed and taken a new form, the foundations of taxation have undergone a long and difficult development. Through a series of uprisings, revolutions, crises, and reforms, the precise legal framework of taxation was defined. It was determined that taxation must be established by law. It is no coincidence that the existence of the law, and not any other normative act, is required for taxation. The fact that the legal basis of taxes is determined only with the consent of representatives elected from among the population is known in tax law as the principle of "no taxation without representation." This article attempts to provide information about the development path of this and other principles formed in the field of tax law up to today.