Regulations for ability to pay principles in taxation in the 1961 and 1982 constitutions of republic of turkey

One of the principles underlying the fair distribution of the tax burden among individuals is the principle of ability to pay. There is a broad consensus that taxation should be based on the ability to pay of citizens. According to the ability to pay principle, the tax should be distributed among the taxpayers taking into consideration their taxable capacities. According to the ability to pay principle, tax should be distributed considering the tax payable capacities among taxpayers. Ability to pay principle is the most important principle to ensure the justice through the instruments it possesses such as minimum living allowance, progressive tax, and the separation principle. Ability to pay principle that enters into the Turkish Tax System with the concept of financial power in the 1961 Constitution, has also accepted as the basic principle in terms of the 1982 Constitution.