Özet:

Reveal of informations and documents within scope of tax confidentiality of taxpayers and persons related to taxpayers or using them for benefit is a tax offense. Violation of tax confidentiality may cause material and moral damage to taxpayers and related persons, as well as a loss of trust in public and deterioration of public order. Because taxpayers who are concerned about the safety of their information are less likely to cooperate with the tax administration and would be more hesitant to share their information. Ensuring tax confidentiality is a guarantee provided by the state to taxpayers and is a taxpayer’s right. However, this study examines the violation of tax confidentiality as a criminal offense. For this purpose, first of all, definition of tax confidentiality, in legal terms and the people required to comply with tax confidentiality as regulated in Tax Procedure Law No. 213 have been briefly mentioned. Next, we examine elements of that offense and how perpetrators have been punished within the  context of Turkish Criminal Code No. 5237. Finally, the offense of violation of tax confidentiality has been analyzed in terms of attempt, participation, repetition, and aggregation which are special appearance of offense.

Anahtar Kelimeler: