A Workshop on “Tax, from the perspective of Human Rights and Fundamental Rights” was held in Ankara on 29 September 2023. The Workshop was organised under the Joint European Union/Council of Europe Project on “Supporting the Effective Implementation of Turkish Constitutional Court Judgments in the Field of Fundamental Rights” in co-operation with the Human Rights and Equality Institution of Türkiye and the Turkish Constitutional Court.
The Workshop gathered around 120 participants from a wide spectrum of public institutions, including from the Turkish Constitutional Court, Council of State, Human Rights and Equality Institution of Türkiye, the Ministry of Justice as well as Universities and local Bar Associations. The broad participation at such an event, provided a unique platform to exchange on the impact of tax law on human rights in the light of the Constitutional Court judgments and discuss the role of legislation on taxation processes.
In her opening remarks, the Deputy Head of the Council of Europe Programme Office in Ankara, Ms Pınar Başpınar, emphasised that “addressing the impact of tax law on some fundamental rights within the framework of the Constitutional Court decisions and discussing the role of the legislature in taxation processes would contribute to the protection and development of human rights, strengthening the implementation of the Constitutional Court decisions and consolidating the principle of the rule of law”.
The Vice President of the Turkish Constitutional Court, Mr Kadir Özkaya acknowledged that guaranteeing the fundamental rights and freedoms by restricting the power of taxation had been one of the major issues of the states from past to present.
For his part, the President of the Human Rights and Equality Institution of Türkiye, Prof. Muharrem Kılıç, noted that “human rights cannot be independent from the tax law” and emphasised the importance of justice in taxation as a prerequisite for the development of nations, while also ensuring sustainable development and an equitable use of resources by all individuals.
The Workshop was organised in two sessions and included a series of inspiring presentations from a wide range of experts including, from the academia, the Constitutional Court and the Council of State.
The Joint Project on “Supporting the Effective Implementation of Turkish Constitutional Court Judgments in the Field of Fundamental Rights” is co-funded by the European Union and the Council of Europe and implemented by the Council of Europe. The Turkish Constitutional Court is the end beneficiary of the Project.
