An examination of tax regulations implemented in Turkey between 2002-2023 in terms of taxpayers' rights

From small societies to great empires, the concept of taxation is an important phenomenon not only in terms of a public resource but also in terms of social order. Indeed, historical events such as Magna Carta, the French Revolution, the Sened-i İttifak or the Tanzimat/Islahat Edict, which brought a new order to both world and Turkish history, were generally caused by tax rebellions. Even today, in the new economic order brought about by globalization, countries are realizing their economic competition through tax instruments. The new world order has led countries to adapt to developments in the areas of taxpayer rights and responsibilities as well as in governance. Globalization, which has brought about a new rights system, has required countries to act in a taxpayer-oriented manner in their understanding of taxation. In addition, the new rights system has also given the taxpayer a new right against the tax administration. These rights granted to the taxpayer (which is a new derivative of human rights) in the legal relationship between the tax administration and the taxpayer during the taxation process are called taxpayer rights. Until today, the neglected rights of the taxpayer, who has always been the subject of academic studies and legal regulations with their obligations, have formed the subject of this study. Therefore, this study was conducted to reveal the taxpayer rights among the tax and various legal regulations in Turkey in the period 2002-2023.