Taxpayers rights

m ABSTRACT Doğan Gökbel Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Ağustos 2000 Danışman: Fethi Heper In tax law, tax administrations are given wide powers to provide assesment and collection of right amount of tax. There may be conflict between taxpayers' fundemental rights and use of these powers. Besides, there are the other reasons for protection of taxpayers providing rights. These reasons are; tax systems are becoming more complex, taxpayers are becoming more important as a voter, tax administration has changed its view about taxpayers, technogical development and supranational developments. Taxpayers' fundemental rights are access to information, privacy, confidentiality, appeal againts decision of tax authorities before tax administration and before judicial body. Taxpayer protection by providing rights varies, depending upon the rights to be protected and sources used to provide that protection. Therefore, there are different ways of protection among countries. At supranational level, European Union has provide important rights to taxpayers. In adition, Taxpayer can benefit from the European Convention on Human Rights for protection. Turkish Tax System has provide fundemental rights to taxpayers. However, there are insuffcient legislation which do not provide certainty. Turkish Tax Law needs a new legislation that explicitly determines taxpayers' rights