Taxpayer's rights in European Union and the position of the taxpayer in Turkey

The concept of taxpayer rights which provides to look at tax management in terms of taxpayer is defined as rights recognized by the Constitution and laws in order to understand taxpayers, solve their problems, make effective relations between revenue administration and taxpayer and provide adaptation of taxpayers to tax. In the operation of taxing, for the state which is side of operation, its taxing authority and how it uses this authority are emphasized, for the taxpayers, their duties and responsibilities are dwelled upon. There is an important relation between fundamental rights of taxpayers and use of these authorities in question, which tax government has in order to obtain imposition and collecting of tax amount properly. Because the issue of taxpayer rights which has been developed recently as a new concept takes part in our laws in a disorganized manner and gradually becomes more complex in our country, it is seen necessary to make arrangement in order to protect and improve those rights in question. Also, technological developments and taxpayer? gaining importance as voter enhances the necessities of protection of taxpayers rights. It is experienced that studies directed at improving taxpayer rights has been sustained with reconstruction of revenue administration in other countries. However, the Constitutions and resources derived from administrations which are accepted as fundamental bases of taxpayer rights provide more guarantee for taxpayers. At the same time, sources of European Union Law and European Convention on Human Rights have important impact on the stage of protection of taxpayer rights. Taxpayers? rights such as right to get fair, equal and respectful services, right to get information, application right has become more certain by arrangement becoming fact in legal framework.