Taxation process in terms of European Convention On Human Rights

The purpose of this work is to discuss the compatibility of the regulations on tax process law and public enforcement law with the European Convention on Human Rights. The relationship between European Convention on Human Rights and tax law is evaluated within the scope of fundemental rights mentioned in the convention. In this context; right of property, private life, prohibition of discrimination, legality of crimes and punishments, non bis in idem principle, right to a compensation in case of legal errors, prohibition of imprisonment because of debts and freedom of travel are the primary topics of this work.European Convention on Human Rights is both a binding source of domestic law and directly applicable by courts. In this context courts use European Convention on Human Rights and decisions of the European Court of Human Rights as a supportive measure norm. European Court of Human Rights accepts a wide range of discretion for states within the field of taxation. On the other hand states are obliged to use their discretion for common good, lawfully and proportionally. Within the scope of the convention; violations of right of property, privacy of private life and principle of legality arise from disproportionate applications. Different process application for different tax payers is important from the perspective of discrimination; unless it?s based on a just cause.First chapter of this work discusses the applicability of European Convention on Human Rights in domestic law and it?s qualification as a legal source. Second chapter covers the compatibility of tax procedure law regulations and applications, third chapter covers the compatibility of public enforcement law regulations with European Convention on Human Rights.Keywords: Tax, Human Rights, European Convention on Human Rights, Taxation Process, Taxation Transactions, Revenue Process.