Egemenlik Teorisinin Gelişimi Kapsamında Vergilendirme İlkelerine İngiliz Tarihinden Bir Bakış: Thomas Hobbes Ve John Locke

Thomas Hobbes and John Locke are among the most important philosophers of theory of sovereignty. These philosophers have witnessed periods of important internal troubles in the history of England. These troubles have influenced the formation of their thoughts. Their thoughts have shaped the future of both England and the world. In the first half of the 17th century, when the central authority weakened, Hobbes emphasized the importance of absolute power. A generation later, Locke, who lived under an absolutist government, came to the fore with the idea of free individuals and a limited state. Within the scope of the study’s subject and purpose, the ideas of Hobbes and Locke regarding the theory of sovereignty will be analyzed in the context of British history, and a connection will be established with tax law. Within this scope, the first section of the study will describe the civil war in England and examine Hobbes’s ideas on sovereignty in light of the effects of the civil war. The second section will touch upon the developments that took place after the English Civil War and evaluate Locke’s thoughts on sovereignty in this context. The third section, the differences in the understanding of sovereignty within the frameworks of Hobbes and Locke’s theories will be discussed in terms of their impact on taxation authority and taxation principles, and the relationship between the concepts of “tax” and “sovereignty” will be identified.