HEPAKSAZ, Engin Uşak Üniversitesi - İİBF - Maliye Bölümü, Turkey , AKDEMİR, Tekin Uşak Üniversitesi - İİBF - Maliye Bölümü, Turkey

THE EVALUATION OF THE NEW CONSTITUTION DEBATES AND TAX PROVISIONS OF THE 1982 CONSTITUTION IN TERMS OF SOCIAL CONTRACT THEORY IN TURKEY

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Constitutions arranging the general rules of social life are the most fundamental legal texts. A great many social philosophers suggest that Constitutions should be prepared and arranged of the framework of the social contrac model, since they interest the whole society and arrange the major rules of living as a society. In this study, during the period in which Constitutional arrangement is on agenda, the significance of acting in accordance with the theory of social contract in preparing and arranging of a new Constitution is emphasized. Furthermore, the laws of Constitution concerning tax are evaluated in terms of social contract. In the study it has been spotted that the liabilities of citizens in terms of taxation are not well defined and the laws concerning taxation in the constitution contains conflicting items with political inequity and the power of state to remain within the determined and lasting limits which is reflecting the area of application of constitutional dimension of social contract theory. Finally, it has been debated in this study what kind of measures to take in order to solve these conflicts.

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Social Contract , Social Contract Theory , Constitutional Contract , Tax Provision of Constutitions , Social Contract in Constitutional Provision of Tax

Erciyes University Journal Of Economics an‎d Administrative Sciences

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