Vergi mahremiyetini ihlal
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Date
2012
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Sosyal Bilimler Enstitüsü
Abstract
Taxation in essence interfere the basic rights and freedoms of individual in its very nature. For this reason, in the taxation process where the state and the individual come face to face, the individual who is the respondent of the taxation should be protected in several issues against the power of the state. The entirety of rights which constitutes the principles of this protection area is defined as taxpayer?s rights. In this study, the tax confidentiality which is the one of the basic components of the taxpayer?s rights is dealt with. Tax confidentiality is mainly based on the protection of the information gathered by tax authorities in the taxation process. In this direction the state is liable to keep the information confident related to taxpayers and collected by using its taxation power. In Turkish tax law, the concept of tax confidentiality is regulated in the article 5 of the Tax Procedural Code. In this article, however, tax confidentiality is not defined; a detailed explanation is taking place regarding its content. Tax confidentiality which entered to the Turkish tax law by the abolished version of the Tax Procedural Code numbered 5432 has been changed in time. These amendments mostly tend to narrow the scope of the confidentiality. In this context it can be said that the legislator has preferred the tax security of the state over the protection of the information of the taxpayers. The base of the tax confidentiality which is regulated in the Tax Procedural Code is the article 20 of the Constitution titled ?Confidentiality of the Private Life?. As it mentioned, this is why taxation is interference to the basic rights and freedoms; the state is liable to act in accordance with the rights of the taxpayers and protect them. In the Turkish Tax Law, it can be claimed that the tax confidentiality has no infinite meaning and there are several exception in this area. Notwithstanding, the sanctions are explicitly regulated in case of infringement of the tax confidentiality. The violation of the tax confidentiality is regulated in the article 362 of the Tax Procedural code and the sanctions are shown with reference to the Turkish Criminal Code. Besides these, in the last paragraph of the article 5 of the Tax Procedural Code, a rule is taking place regarding some exceptional situations. Accordingly, it is forbidden to infringer the right of honour and dignity of taxpayers by using the information which is disclosed in special circumstances. For this reason, however, the sanctions in case of violation are not regulated clearly; the related articles of the Criminal Code will be applied.
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Vergi, ihlal