Evaluation of taxpayer rights in terms of Turkish tax law: Edirne Central district example

The taxpayer of the law in VUK; According to tax laws, it is defined as real or legal persons who inherit tax debt. Tax liability occurs together with the taxable event and the taxable event is determined by law in terms of each tax. Taxation is a two-sided process. One of them is the state authorized to collect tax even by force, and the other party is the taxpayer who is the addressee of taxation. As of this transaction, both parties have rights and obligations to fulfill. Today, the explanation of taxpayer rights and the importance of efforts to protect them have become an indicator of the approach of the state to taxation and taxpayers in a country. At the same time, it is important for taxpayers to be aware of their rights in terms of a healthy functioning of the taxation process. In summary, it is extremely important for both the individual and the society to be aware of the taxpayer's rights in the taxation process. With this study, the awareness levels of taxpayers in Edirne Central district will be determined and evaluations will be made.