This dissertation chapter explores the theoretical foundations of translation studies by critically examining its core concepts and ongoing debates. The chapter focuses on fundamental issues such as the definition of translation, the classification of translation types, the notion of equivalence, the problem of translatability, and the explanatory limits of existing translation theories. Translation is conceptualized as a multidimensional cognitive and communicative activity shaped by linguistic structures, cultural norms, pragmatic intentions, and contextual constraints. Employing qualitative theoretical analysis, the chapter synthesizes classical linguistic theories with functionalist and descriptive approaches in translation studies. The findings suggest that no single theoretical framework can adequately account for the complexity of translation processes. Absolute equivalence between source and target texts is theoretically unattainable; however, functional adequacy can be achieved through context-sensitive interpretative strategies. The chapter argues that translation competence extends beyond linguistic knowledge to include cultural literacy and pragmatic awareness. By integrating insights from linguistics, cultural studies, and translation theory, this chapter provides a conceptual foundation for further empirical investigation within the dissertation and contributes to the development of a flexible and interdisciplinary understanding of translation.