Protection of personal data interms of Tax Law

The protection of personal data and the rights granted to the people whose data is processed in this regard constitute one of the issues that are increasingly important today and which countries want to offer various solutions. Indeed, by the development of technology, the processing of personal data has become much easier and the number of processed data has increased much more. Within the scope of the study, first of all, conceptual explanations on the protection of personal data and discussions on the nature of the right to personal data protection are included. Since personal data protection is a global issue, it is also important to evaluate the development of personal data protection law. In this context, international resources that also affect our legislation are discussed. In our country, within the framework of the provision added to the 3rd paragraph of Article 20 of the Constitution with the constitutional amendment made in 2010, the protection of personal data has started to be explicitly included in the Constitution as a right. In 2016, the Law No. 6698 on the Protection of Personal Data entered into force. In this regard, the regulations brought by the Law No. 6698 are also given in detail. The regulations brougth by the aforementioned Law are also important for taxpayers. Hence, similar to international sources, the Law grants very important rights to real persons whose personal data are processed. Within the scope of the study, the rights of taxpayers regarding the protection of personal data are discussed in the light of tax exemptions.