One approach to the issue is the following: we start with a system of axioms, such as the Hilbert system, that make no reference to truth values at the outset and holds quite generally for a wide range of logics, including non-Boolean logics, and then show how the standard truth values emerge from them with the usual truth table - as a consequence. This, then, will put the spotlight on the axioms, themselves.
The core of the Hilbert system has the following elements:
- A judgement: $⊢ a$, which says that a statement, $a$, is true and we add in an element to the Hilbert system, $f$, and write $f: a$ to say that $f$ is a proof that bears witness to the assertion $⊢ a$ and use labels in place of "$⊢$".
- A conditional connective: that forms $a ⊃ b$ from statements $a$ and $b$, which is to - in some fashion or another - embody the conditional if $a$ then $b$. We adopt the convention that the operator brackets to the right, e.g. $a ⊃ b ⊃ c = a ⊃ (b ⊃ c)$.
- An inference rule: that from $f: a ⊃ b$ and $g: a$, we may infer $f g: b$. In this way, larger proofs may be built up from smaller proofs. We assume that this brackets to the left, e.g. $fgh = (fg)h$.
- An axiom template $S: (a ⊃ b ⊃ c) ⊃ (a ⊃ b) ⊃ a ⊃ c$, which actually embodies the inference rule, itself, by conditioning each of its elements $b ⊃ c$, $b$ and $c$ on $a$.
- An axiom template $K: a ⊃ b ⊃ a$, which allows one to put (superfluous) conditions $b$ on a statement $a$.
An example of a proof, rendered in this format, is:
$$\begin{array}{ll}
S:& (a ⊃ b ⊃ c) ⊃ (a ⊃ b) ⊃ a ⊃ c\\
K:& d ⊃ e ⊃ d\\
SK:& (a ⊃ b) ⊃ a ⊃ c\\
K:& f ⊃ g ⊃ f\\
SKK:& a ⊃ c
\end{array}$$
where, to make the inference rule match up at $SK$ and $SKK$, we require
$$a ⊃ b ⊃ c = d ⊃ e ⊃ d,\quad a ⊃ b = f ⊃ g ⊃ f,$$
i.e.
$$a = d = c,\quad b = e = g ⊃ f,$$
which yields the result $I = SKK: a ⊃ a$.
We recover Hibert's notation by stating that $⊢ a$, whenever there is a witness to the assertion $f: a$. Thus, $⊢ a ⊃ a$. Moreover, we will say that $a ⊢ b$, whenever $⊢ a ⊃ b$, capturing the idea that the conditional is supposed to mean: if $a$ then $b$. This establishes $⊢$ is a relation between statements - the "inference" relation. We may also write $b ⊣ a$ for $a ⊢ b$.
In particular, we always have $a ⊢ a$.
Another result we may prove - shown here, this time, without laying it out line-by-line - is:
$$B = S (K S) K: (b ⊃ c) ⊃ (a ⊃ b) ⊃ a ⊃ c.$$
Using $B$ we can chain up proofs, as follows: if $f: a ⊃ b$ and $g: b ⊃ c$, then $g ∘ f = B g f: a ⊃ c$. This shows that the relation of logical inference is a pre-order, i.e. it satisfies transitivity - if $a ⊢ b$ and $b ⊢ c$ then $a ⊢ c$.
We can then say that two statements $a$ and $b$ are equivalent, $a ⊣⊢ b$, if $a ⊢ b$ and $a ⊣ b$. This relation satisfies reflexivity ($a ⊣⊢ a$), symmetry (from $a ⊣⊢ b$ follow $b ⊣⊢ a$) and transitivity (from $a ⊣⊢ b$ and $b ⊣⊢ c$ follow $a ⊣⊢ c$). Therefore, it is an equivalence relation. As such, we can proceed to define the equivalence classes $[a] = \{ b: a ⊣⊢b \}$ of each statement $a$. We write the corresponding ordering relation as $≤$ and state that $[a] ≤ [b]$ if $a ⊢ b$.
We then define the truth value of $a$ as the equivalence class $[a]$, itself. In particular, all statements $I: a ⊃ a$ are equivalent to one another; as witnessed with the aid of the $K$ axiom, i.e. $K I: c ⊃ (a ⊃ a)$, for all $c$, including the special cases $c = b ⊃ b$, thus $b ⊃ b ⊢ a ⊃ a$. We define the equivalence class as $⊤ = [a ⊃ a]$.
Thus, emerges our first truth value: $⊤$. It is the maximum truth value in the ordering; i.e. $[c] ≤ ⊤$.
The relation $⊢$ is subsumed within this in the following way. If $⊢ a$, then there is a witness $f: a$. Then under the $K$ axiom, we have $K f: c ⊢ a$. In particular, for $c = b ⊃ b$, we have $K f: b ⊃ b ⊢ c$. Therefore $b ⊃ b ⊢ a$, and $⊤ ≤ [a]$. Since $⊤$ is maximum, then $[a] = ⊤$. Conversely, if $[a] = ⊤$, then $b ⊃ b ⊢ a$, for any $b$, and there is a witness to $f: (b ⊃ b) ⊃ a$. Applying $I: b ⊃ b$, then, yields $f I: a$, therefore $⊢ a$.
Thus $⊢ a$ if and only if $[a] = ⊤$. The "$⊢$" selects out all the "true" statements - those whose truth values are $[a] = ⊤$.
In addition, from $a' ⊢ a$ and $b ⊢ b'$ follow $a ⊃ b ⊢ a' ⊃ b'$. For this, we use another result - shown here as a formula:
$$B' = S B ∘ K: (a ⊃ b) ⊃ (b ⊃ c) ⊃ a ⊃ c,$$
in which the order of $a ⊃ b$ and $b ⊃ c$ have been swapped.
If $f: a' ⊃ a$ and $g: b ⊃ b'$ are witnesses, respectively, to $a' ⊃ a$ and $b ⊃ b'$; then, we have:
$$B' f: (a ⊃ b') ⊃ (a' ⊃ b'),\quad B g: (a ⊃ b) ⊃ (a ⊃ b').$$
Therefore,
$$B g ∘ B' f: (a ⊃ b) ⊃ (a' ⊃ b'),$$
from which it follows that $a ⊃ b ⊢ a' ⊃ b'$ and, in turn, $[a ⊃ b] ≤ [a' ⊃ b']$.
In particular, if $a ⊣⊢ a'$ and $b ⊣⊢ b'$, then $a ⊃ b ⊣⊢ a' ⊃ b'$ and, thus, [a ⊃ b] = [a' ⊃ b']$.
This shows that $⊃$ may be expressed entirely as a function of truth values. We will denote the function by $[a]→[b] = [a ⊃ b]$.
Thus, emerge truth tables or (more generally) truth value functions.
Immediately, we have from $[a] ≤ ⊤$ that $[a]→⊤ = ⊤$. With the aid of the $K$ axiom, we have $(b⊃b)⊃a ⊣⊢ a$, therefore $⊤→[a] = [a]$. We have from $[a] ≤ [a]$ that $[a]→[a] = ⊤$.
If $⊥ < ⊤$ is any other truth value, this means the following:
$$
[a]→[a] = ⊤:\quad ⊥→⊥ = ⊤,\quad ⊤→⊤ = ⊤,\\
[a]→⊤ = ⊤:\quad ⊥→⊤ = ⊤,\quad ⊤→⊤ = ⊤,\\
⊤→[a] = [a]:\quad ⊤→⊥ = ⊥,\quad ⊤→⊤ = ⊤.
$$
So, if you want a reason for $⊤→⊥ = ⊥$, ultimately it's the $K$ axiom. It's a special case of the identity $⊤→x = x$, which arises from $K$.
If you want a reason for $⊥→⊥ = ⊤$, ultimately it's the $I$ theorem. It's a special case of the identity $x→x = ⊤$, which arises from $I$.
The result that $[a⊃b]$ reduces to a function $[a]→[b]$ solely of the truth values - as I defined the concept "truth value" here (as equivalence classes) - is what's squashing everything down to truth tables.