Özet:

The right to tax privacy is closely related to the protection of personal data which was entered into the Constitution in 2010. Tax privacy which is in the Turkish legal system since the previous Tax Procedure Code has gained a new dimension with the right to the protection of personal data in the legal system. In this study, the conceptual framework of the right to tax privacy is put forward and the relationship between the right to the protection of personal information has been examined. In the first part, the right to tax privacy has been researched by making a literature review and consequently, the exceptions to be made are considered to be damaging to tax privacy. In addition, it was concluded that the powers given to the Ministry of Treasury and the Ministry of Finance with regard to keeping the taxpayers’ information, making declarations and issuing documents are in violation of the fundamental rights of the Constitutional Protection. In the second chapter, the protection of personal data regarding taxpayer information is examined and with the Law No. 6698, taxpayers were provided with additional guarantees for tax privacy. However, it is concluded that the exceptions in this Law Code should be reduced.

Anahtar Kelimeler: