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Anatomy of Taxpayers' Rights: Case Study of Turkey

DOI: 10.3923/pjssci.2010.334.346

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Today it is observed that upon globalization, social structure has changed and that human rights have stood out. Regarding taxpayers rights which are considered within the scope of human rights, informative brochures on what these legal rights are have been prepared and consultancy units have been established in many countries for a long period of time. While a literature search about the concept of taxpayers rights and the practices in various countries are outlined, the current views of the European Court of Human Rights on this matter are also discussed in the study. It is observed that more recent legal regulations have been made in Turkey than in other countries which are under examination regarding the rights of taxpayers during taxation. Although, it is intended to form a legal ground for this matter with the regulations made within this framework, it is also observed that there are several problems and shortcomings in practice. While the issue of taxpayers rights in Turkey is comprehensively addressed in the study, the settlement of existing problems is discussed.


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