TAXATION POWER AND JUSTICE IN TAXATION

Abstract

The state is an important institution with an economic, social and political structure oriented towards meeting the common needs of people in a specific organization. In this respect, the state is involved in many areas of society life.
It is known that there has been significant changes in the understanding of the state during the period from the day when humanity existed in the historical process to the present day. These changes in the understanding of state proposed different state structures for the agenda in those periods. Taxation power and justice in taxation have become two concepts that are perceived differently by the social classes due to these differences in the understanding of state and therefore that are often accentuated and discussed.
The concepts of taxation power and justice in taxation are two important concepts discussed in almost every period in the changing and shaping state system. While the taxation power among these concepts is the reflection of the sovereign authority of the state into the financial field or the state's legal and actual power used in this field, justice in the taxation refers to a structure in which the tax burden is intended to be distributed in a fair manner and in which it is determined who will pay how much tax and what will be the extent of taxation according to the personal circumstances of the tax payers.
Although the concepts of taxation power and justice in taxation were addressed separately in many studies in the literature, the number of studies that these two concepts were discussed together is very small. For this reason, the aim of the study is to address the concepts of taxation power and justice in taxation and examine these concepts within the framework of theoretical foundations, differentiated state systems and different theoretical approaches.
Taxation power and justice in taxation are discussed in two chapters as basic headings. In the first chapter of the study, the theoretical basis and scope of the taxation power were discussed starting from the definition of the taxation power and then the national and international boundaries of taxation power were emphasized.
In the second chapter, the concept of justice and theoretical content of justice principle in taxation were discussed. Then the suggested approaches for ensuring justice in taxation, the principle of benefit (utility) and the principle of payment power (power, financial power) were emphasized. While these two approaches were examined, justice in taxation were tried to be examined separately for both the utility principle approach and ability-to-pay principle approach.