Özet:

The aim of criminal procedure law, in the most general terms, is to reach the material truth. However, it is essential that this aim be achieved without causing human rights violations. There are fundamental rights and freedoms that aim to protect the people under the accusation in the way of finding the material truth. Within the scope of these rights, the right not to be tarnished, which is one of the basic elements of the right to a fair trial, is the subject of our study. The right not to be labelled, as a right that must be observed during both the prosecution and the investigation phase, also imposes various obligations on media and broadcasting organizations. Because, with the development of press freedom and communication opportunities, reporting of judicial events in the press clearly can violate the most basic principles of criminal proceedings, including the right not to be labelled, and this situation causes irreparable damages. Due to this importance, the subject of the study is the right not to be labelled and the question of the applicability of this right in tax law. In this context, first of all, the right not to be labelled will be discussed in its general framework and its place and function in Turkish Law will be revealed within the framework of the principles to which it is related. Then, within the scope of the applicability of the right not to be labelled as criminal in tax law, its connection with tax privacy and its importance in tax criminal proceedings will be explained. Then, problematic issues will be determined in terms of the application of special principles practice and the right not to be labelled as criminal in terms of freedom of the press. The work will be ended with our general evaluation and solution suggestions.

Anahtar Kelimeler: