An Economical Overview of the Constitutional Court’S Approach on the Principle of Ability To Pay

“the principle of ability to pay” was introduced into turkish law by the 1961 constitution. since this date, using the taxation power against this principle has sometimes resulted in the annulment of the related norm. however, judicial review of a tax provision in terms of being against to the principle of ability to pay might compel the constitutional borders of the judicial review. first and foremost, the notion of ability to pay is an economical concept that includes different approaches within its scope. therefore, in a judicial review with regard to this principle, some results reached by the constitutional court might reach to an economical preference. in this regard, it has been aimed in this study to clarify the economical meaning of the adopted judgment of the constitutional court with regard to the ability to pay principle. it has been concluded that the court has adopted the notion’s role in the theory of economics at a satisfactory level.