Protection of personal data and tax privacy in Turkish tax law

Personal data is encountered in all areas of life. For this reason, with the recent legal regulation on the protection of personal data, interest in the subject has increased even more. After the protection of personal data became a constitutional right, a new era began for individuals with the entry into force of the Personal Data Protection Law No. 6698. Therefore, it is very important to protect the privacy of the individual in the society. In addition, in order to meet various needs or fulfill various civic duties, it may be necessary to share confidential information with others. The taxation process is one of these areas. At this point where tax privacy comes into play, the assurances have gained a new dimension. In this process, it is of great importance that the relevant institutions of the state and the officials working there realize the power of accessing and using personal data within the legal rules. Thus, taxpayers will be able to trust the tax administration. In this context, the relationship and effectiveness of these two disciplines that support each other should be analyzed in terms of tax law. In this study, the protection of personal data and tax privacy, which are two important issues within the scope of the protection of taxpayers' information, are discussed. In this context, a comparative analysis was made and the link between the two subjects was discussed. In addition, the problems arising as a result of this relationship were evaluated.