Gathering information in Turkish Taxation Law

The tax administration has the authority to collect informations from the taxpayers, third parties related to the taxpayer, public institutions and organizations or from the tax administrations of foreign countries within the framework of international agreements. Although there are exceptions, the tax office in the Turkish Tax System, which is generally based on declarations, is obliged to collect and evaluate the information about the subject of tax, the event giving rise to tax, the obligation and the taxpayer. Indeed, the tax administration is required to monitor the authenticity and accuracy of the information provided by the taxpayer in order to realize a correct tax collection and collection. This information collected for tax purposes should be collected and evaluated to serve to be limited to its purpose. In addition, the tax administration is obliged to comply with the confidentiality of these informations. In this study, the legal basis of the information collection system as an audit tool of the tax administration is discussed from a legal point of view in terms of fundamental rights and principles. Then, the scope, functioning and forms of information collection were examined within the scope of the problems in practice. Finally, the results of the information collection system and the processing of the collected information were evaluated within the framework of their legal basis and conditions. Keywords: gathering information, tax audit, tax privacy, right to privacy, fundamental rights and principles, procesing of information.