This study examines 13 decisions of the Constitutional Court of Turkey concerning the field of taxation within the framework of the social state principle. In its constitutional review of tax regulations, the Court considers the principles of taxation according to financial capacity and the fair and balanced distribution of the tax burden, as set out in Article 73 of the Constitution, when interpreting the social state principle. The examined decisions show that the social state principle is used as a constitutional reference point that both limits hypothetical and disproportionate tax obligations and supports regulations aimed at protecting public interest and social balance. The Court evaluates the principles of financial capacity, equality, legal certainty, and foreseeability together with the social state principle, emphasizing that taxation must be consistent with the taxpayer’s ability to pay. Overall, the study demonstrates that the social state principle is interpreted by the Court as a dynamic constitutional norm with both limiting and guiding functions in the field of taxation.