Abstract:

The taxation is a common practice of the states seen throughout history. The taxes constitute an important income for the states. The personal and commercial data of the tax payers is derived and preserved during this taxation activity. It can cause damages or call forth danger of damage financially and personally for the tax payer if this information is used out of its purpose or made public. On the other hand, the unlawful use or declaration of this data, which has to be kept as a secret, shakes the public confidence to the tax administration. For these reasons, this kind of acts which breach the rights to privacy and to secrecy of private life should be penalized in order to maintain the rights of the tax payers and the confidence to the tax administration and its officers. In Turkish law system, the breach of tax privacy offence is formulated as a fiscal offence in Turkish Tax Procedure Code (ar. 362) and it refers to Turkish Penal Code (ar. 239) for the sanction. In our study, this offence was examined within general theory of crime and some assessments were made regarding problematic issues.

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