Right to Avoid Taxes in the Context of Tax Planning

On İki Levha, 2024

From the emergence of the earliest written constitutional documents, such as Magna Carta Libertatum, to the founding of the United States of America, a number of significant historical events have been shaped by the reactions of the governed to taxes imposed by sovereign powers. States cannot refrain from collecting taxes, which constitute one of the principal sources necessary for their existence. Within this framework, the collection of taxes is a duty of the state, just as their payment is an obligation of taxpayers. But can there be such a concept as a taxpayer’s right not to pay taxes? The phenomenon of globalisation, which accelerated from the early 1980s onwards, has increased the significance of taxation in the global economy. During this period, while efforts have been made to restrict transactions and arrangements undertaken by taxpayers with the aim of reducing their tax liabilities, countries exercising their sovereign powers to attract foreign capital through low-tax policies have been characterised as “tax havens” and have increasingly become the subject of coordinated international measures. Although some scholars argue that individuals are under no obligation to safeguard the interests of the state treasury, the necessity of contributing to the financing of public services raises a number of fundamental questions: How far may taxpayers go in arranging their affairs to avoid taxation, and to what extent should such conduct be permitted? Indeed, in certain circumstances, could taxpayers be said to have not merely a right to avoid taxation, but even a duty to do so? (From the back cover)

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