The conflict of tax privacy and the right to obtain information

In this academic study, the scope and limits of Tax Privacy are revealed and the conflict with the right to information is examined. First of all, the legal foundations of tax privacy have been examined within the framework of taxation processes and prevailing principles. The scope and limits of the right to tax privacy regulated within the scope of Article 5 of the Tax Procedure Law No. 213, which is the main subject of the thesis, and the relationship of tax privacy with other legal regulations and especially the right to information, have been tried to be explained in the context of its constitutional foundations. At this point, the issue of not notifying tax technical reports, which are encountered in practice and on which tax privacy is put forward as a basis, to taxpayers has been examined and the solution methods in case of conflict of rights have been examined. In this direction, the opinions in the doctrine and supreme court decisions have been utilized. Keywords: Tax privacy, Right to information, Notification of tax technical reports, Conflict of rights