RE-THINKING TAX JUSTICE ON THE AXIS OF ISLAMIC NASSES: THE CASE OF TURKEY

Abstract

Considering that taxation is the result of co-financing which comes by society’s desire for living together it is expected that all
individuals of society share this responsibility. Therefore questions on the taxpayer and how much bring up the concept of
justice to the agenda. Otherwise, it is likely that seeing the understanding of justice in Islam religion in terms of tax law that
concerns all communities will have positive effects on the understanding of the justice of taxation. Even though Turkish tax
law is established on positive legal norms, the beliefs and degrees of practitioners and policymakers will be able to manifest
themselves during the regulation of the norms. In this study, we will analyze the understanding of justice and its contribution
to taxation and to communal living in the context of verses and hadiths which are the main elements of Islam.