TAXATION AND FREEDOM

Conceptual Approach;
Paying taxes is not a “Duty”, it is a “demand”. Paying taxes is a demand for our personal rights and freedoms.

If the concept of tax had a color, the color of Freedom would undoubtedly be “Blue”.

In the 21st century postmodern era we live in, we have to think over and analyze the concepts of state, society, individual, law, rights and freedom.

It is important to explore tax from a philosophical perspective. To fully understand the relationship between taxes and freedom, we need to fully understand the answers to some of the fundamental questions surrounding taxes; What is tax? Why should we pay taxes? How much tax should we pay? Who should tax be collected from? What should taxes be used for? How do the ideas of Justice and Property relate to the tax system? Should the concepts of Tax and Freedom be related? Can the concepts of Tax and Freedom explain each other? What is the relationship between the concepts of justice, property and wealth in the tax system? Considering all these questions is crucial for a full understanding of the tax system and its future. In this context, the concepts of tax duty, duty and tax liability, which are concepts that should be considered as a start, are examined below;

Tax Duties, Duty and Tax Obligation Concepts
What is Homework?
Homework in the Turkish Language Association Turkish Dictionary; It is an act or behavior, duty, obligation that is necessary in terms of the sense of humanity, customs and law.
Homework is defined as follows in philosophy dictionaries: It is an order that we undertake to do and fulfill at our own will and for which we take responsibility. This imperative is not a conditional imperative (hypothetical imperative) that conditions people from outside. This imperative is an unconditional imperative (categorical imperative) in the sense of an imperative that we impose on ourselves.
In legal doctrines, duty has generally been used in the context of tax duty, “legal obligation”, and the relations between the concepts of right and obligation are highly controversial even today. What concerns us is that when duty is mentioned, it is conceptualized as a legal obligation. We see that tax duty is used in the sense of tax liability in our 1961 Constitution and subsequently in our 1982 Constitution. In contemporary Constitutional regulations, there are no regulations regarding taxation or tax liability in the nature of duty or legal obligation. In this context, the use of tax duty in the sense of legal obligation as well as in the sense of responsibility and duty is an understanding that has been abandoned in legal philosophy and doctrine.
What is Tax Due?
Tax Dues are defined in Tax Procedure Law. Although it is not defined separately in tax law theory, it is generally accepted as a “Legal Obligation”. Accordingly, we can see that the main definition is made under the “Tax Duties” side heading of our Constitution.

Tax Dues Are Regulated in Which Part of the 1982 Constitution?

Under the title of Social and Economic Rights and Duties of the Constitution, “VI. The marginal heading “Tax duty” is regulated in the first paragraph of Article 73. This side heading came to our legislation with the 1961 Constitution.

“Tax Duty Article 73 – Everyone is obliged to pay taxes according to their financial ability to cover public expenses. Fair and balanced distribution of the tax burden is the social aim of fiscal policy. “Taxes, duties, fees and similar financial obligations are imposed, changed or abolished by law.”

Tax and Freedom;
Article 17 of the Universal Declaration of Human Rights, adopted by the decision of the United Nations General Assembly on December 10, 1948, states that everyone has the right to own property, either alone or jointly with others, and that no one can be arbitrarily deprived of their property. On the one hand, it is emphasized that the right to property is a fundamental right with Article 17 of the Universal Declaration of Human Rights.

The concept of tax duty or tax liability is directly related to the concepts of “Freedom” and “Property”. Free individuals are subjects of tax liability. Property or ownership is specific to the free individual. In the historical process, from a legal perspective, the freedom of the individual, the immunity of property and tax obligations are concepts that are almost intertwined, complement and explain each other. In modern democracies, individual freedom and property rights are guaranteed. This guarantee is legal and is primarily a guarantee against the legislative and executive powers. Well, in the context of our subject of command authority, the taxation authority and its scope are related to the state’s law-making authority and executive authority, that is, the elected government. The state must use its taxation authority within the limits recognized by the rules of law, and in particular, it is guaranteed by the Constitution that this authority should not be used arbitrarily by the legislative or executive body. For this reason, in the context of the legal order in modern states and democracies today, tax law is one of the branches of law with the most comprehensive legal regulations.

The Relationship between Taxation and Fundamental Rights and Freedoms
Universal Declaration of Human Rights