Abstract:

In the taxation process, the state obtains a lot of information about the taxpayers and their relatives about their private and business lives and is responsible for protecting this information learned by the tax administration. The concept of tax privacy, which functions at this point, is a necessity of legal security in the taxation relationship, as well as its importance for the healthy functioning of the taxation systems based on declaration, and it is important for the determination of the legal protection area of the taxpayer and the rights of the taxpayer. By regulating the violation of tax privacy as a crime, besides ensuring the proper functioning of taxation, the privacy of taxpayers' private life is protected. The protection, which tax privacy aims to provide, attracts more attention, especially with the entry into force of the Personal Data Protection Law. In this study, the relationship between the concept of tax privacy and the protection of personal data will be revealed. In this context, the Tax Procedure Law and the Personal Data Protection Law will be discussed in a comparative way and it will be evaluated which one provides a stronger protection in terms of tax data. Then, the connection between tax privacy and the right not to be tarnished will be revealed and the function of the right not to be to be Labelled as Criminal in tax criminal proceedings will be discussed.

Keywords: