The importance of Tax Communication Center in the protection and applying the taxpayer rights and obligations

The concept of tax, which has existed in human history since ancient times, continues to be an important concept for today's societies. The relationship between the authority, that has the power to impose and collect taxes, and the taxpayer who is obliged to pay taxes, has been subject to many regulations. In this context, the rights and responsibilities of the taxpayers and various principles have been laid down, legal regulations such as laws, regulations, circulars or rulings have been made, and besides all these, tax administrations and various institutions affiliated to these administrations have been established. The taxpayer-oriented perspective, which has become widespread in line with the social and economic developments experienced in our age, directs tax administrations to become more open, accessible and trust- based institutions. The Tax Communication Center (VİMER) is an institution established in our country as a result of such an understanding. VİMER, operating under the Revenue Administration, is basically a communication center. With VİMER, it is aimed to provide an uninterrupted service to the taxpayers, as well as the timely, accurate and easy payment of taxes, thanks to the services offered. In this study, it is aimed to examine the importance of VİMER in knowing and applying the taxpayer rights and obligations. For this purpose, VIMER is discussed in terms of i) components of a contact center, ii) taxpayer rights, iii) taxpayer obligations, and iv) tax contact centers in other countries.