Abstract:

The concept of private life has gained more importance along with the developing human life and therefore it has become clear to violation. In tax lax, this kind of violations are often encountered during the tax audits. Tax audit trails, which are defined as polling, reviewing, searching and collecting information, create an environment that is accessible to taxpayers or third parties concerned. In case of reaching this data and therefore violation of private life; The TCK may be liable for the recording of personal data stipulated in relation to the protection of personal data, for the illegal execution of the data or for the seizure and destruction of the data. Especially for tax searches, it is even easier to access personal data that is not related to tax duty. No personal data belonging to the taxpayers or third parties to which they relate shall be recorded, in any way not given, distributed or seized; otherwise criminal liability occurs

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