Taxation without representation was one of the causes of the American Revolution which was based on the idea that British colonist had no representation in the colonies. In fact, they believed that they had no representation in any way and that they should not be taxed when they did not receive the benefits of taxation.
No taxation without representation was the motto of those that were fighting for representation, so that they could enjoy the benefits of taxation, such as representation by the government. They felt that there was no one to look out for their interests and that they would be overlooked in most matters. In fact, the colonists believed that they had no rights within the colonies.
Taxation without representation occurs when taxes are imposed, as well as other laws and regulations, when those being taxed have no one representing their opinions or rights. For example, taxation without representation may include taxes against citizens in a dictatorship when no officials within the government are elected by the people.
No taxation without representation has been used as a slogan in many parts of the world when citizens are fighting to have their opinions heard and their rights respected. In America, elected officials help to make those types of decisions an those that are taxed are represented by the officials they elected or by officials appointed by those elected.