Taxpayers' rights and voluntary tax compliance

Nowadays, tax administrations pass through taxpayer focus approach to give more efficient service, and the attempts to protect individuals in the field of law all over the world bring tax payers? rights foreground because of the growing importance of human rights. The attitudes and behaviors of taxpayers about taxation can change regarding with their trust in the government. The focal point in performing voluntary compliance is tax payers? rights. In fact, these concepts are related. If governments do not take precautions to protect taxpayers, they will face difficulties in collecting taxes. Voluntary compliance is a psychological, sociological and cultural fact. In this study, we analyzed what affects tax compliance and how the increased tax payers? rights in the world can be effective in voluntary compliance. In the first chapter, samples related to taxpayers? rights were examined and the deficiencies in taxpayers? rights were determined to lead to problems in voluntary compliance. In the second chapter, we determined the tax payers? rights due to the Tax Procedure Law and adjudication in Turkey and the legal regulations in our country and the place of taxpayers? rights were identified in European Convention on Human Rights. In the last chapter, in order to identify how the taxpayers? rights affect voluntary compliance, a survey was performed among the income taxpayers enrolled in Manisa Central District. In addition, opinions of the administrators, who deal with the taxpayers, on the taxpayers? rights were investigated. Existing studies on the taxpayers? rights in our country are not sufficient. There is not an effective interaction between the taxpayer and tax administrators. The positive improvements in the tax administration in recent years have been observed to be effective in the solution to this problem. In our last chapter, the effect of taxpayers? rights concept on tax compliance, which was analyzed theoretically, was strengthened by means of an empirical study. The study was concluded using various statistical procedures. Taxpayers? rights is an important issue in the changing, globalizing world to increase the efficacy of the tax administrations; to supply voluntary compliance, systematizing taxpayers? rights by means of law, providing the taxpayers with education will affect their attitudes and behaviors positively, and will play a key role.