Abstract:

Judicial review of the constitutionality of laws is performed by the Constitutional Court. The Constitutional Court performs this judicial review by deciding on applications made to him via the cases for annulment or appeal. The judicial review starting with the 1961 Constitution in turkey, continues with the 1982 Constitution by taking its final shape. However, there is almost no work in the tax law literature, analyzing the decisions of the Constitutional Court under this judicial review by using classified primary data. Therefore the aim of this study is determined as the quantitative analysis of the decisions of the Constitutional Court with regarding to the judicial review of the constitutionality of tax laws. 113 decision of the Constitutional Court, within the scope of the 1982 Constitution obtained, related with the tax laws from data bank of decisions of the Constitutional Court, were analyzed by digitizing and using statistical software. The results obtained from the analysis, were classified and interpreted to shed light on the further studies. The results obtained from the study can be interpreted, with a general statement, as follows: whereas bringing an action to the constitutional jurisdiction of the tax laws is very low, cancellation rate of tax regulations is very high

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