Taxpayers' Rights With Special Reference To Turkish Tax Law

Taxpayers' rights, in terms of development of relations between taxpayers and tax authorities is extremely important. Protecting the rights of taxpayer is a necessity for increasing tax compliance, structuring of tax administrations and regulation of tax system according to the prevailing conditions. Today, many countries tax systems make various arrangements for the protection of taxpayer rights. The studies in this direction are relatively new in our country thus the achievement of these studies will take a little more time. In this context, primarily, systematic explanation of taxpayer rights and rapid forming of legal mechanims to protect taxpayers' rights, making tax administrations to have an institutional perspective are required. In this study, firstly, the definition of taxpayer rights, the importance of legal bases will be examined theoretically, then the legal basis of taxpayers' rights in the Turkish tax system and problems arising from legislation will be put forth, an assesment of the situation of the tax administration and suggestions and opinions for the solving problems will be given.