Tax confidentiality in the context of protection of personal data

The protection of personal data is an issue that is increasing in importance both nationally and internationally and is intertwined with many disciplines. With the acceptance of the protection of personal data as a constitutional right in Turkish law and the enactment of the Personal Data Protection Law No.6698, individuals have gained important safeguards. Tax privacy, which is included in Turkish tax law, has gained a new dimension within the scope of these guarantees. The two important disciplines in terms of protecting taxpayers information, which are protection of personal data and tax privacy are discussed in this study. In the study conducted with the literature review method; the concept of personal data, the legal nature of personal data, national and international regulations of the protection of personal data, the scope of tax privacy, its legal basis and the crime of breaching tax privacy were examined in detail. A comparative analysis was carried out by considering both disciplines together, and the subject was evaluated as a whole. An attempt to determine the compliance of tax legislation with personal data law in terms of tax privacy was made through the evaluation of the results obtained from the study.