Tax confidentiality in the face of improvement on the field of informatics

The result of this age with technological improvements, the countries, which are in the face of the field of informatics, conducts its business operations through the electronic infrastructure. For this purpose, In Turkey, Tax Department Automation Project is enforced for electronic infrastructure for taxation services. One of the objective of this study is analyzed of the systems these are serviced on the project and the ways which are protected tax confidentiality. This study also includes operations for internal and correspondence of the tax administration and applications developed for taxpayers and accountants which are legal obligation for some of them. In this case, how to protect the confidentiality of taxes is another objective of our study. Protection of taxes by the administration is executed with providing of qualified electronic certificate and using secure e-signature and financial seal within Electronic Signature Law. The judicial protection, in principle, is ensured with attribution from the clause 362 of Tax Procedure Law clause 107 of Law No. 6183 to clause 239 of the Turkish Criminal Law. Ultimately in this study, we take the subject that is the breach of tax confidentiality in the face of improvment on the field of informatics both the clauses that has said the previous sentence and the cases that is enforced another law clauses with criminal sanctions of both of them.