An assessment of digitalization in Türkiye from the perspective of tax confidentiality

The rapid development of digital technologies has dramatically increased data production and sharing, simultaneously facilitating and complicating the processes of collecting, processing, and storing personal information. Personal data has become a strategic element in economic and administrative decision-making processes, which, in turn, raises significant risks to individuals' private lives and privacy. While operations conducted in digital environments enhance the efficiency of both public institutions and the private sector, they also give rise to serious legal debates regarding the protection of individual rights, due to the potential misuse or unauthorized access to personal information. The digital transformation in the field of taxation enables tax authorities to collect, process, and analyze taxpayers' data electronically, providing substantial administrative advantages. However, the increasing volume of digital data significantly complicates the protection of tax privacy. The intersection of taxpayers' financial and commercial information with personal data necessitates a redefinition of privacy boundaries for both tax authorities and individuals. This situation requires not only the adaptation of national legal frameworks but also the activation of international cooperation mechanisms. This study employs a literature review approach to examine the effects of digitalization on tax privacy in Türkiye from both legal and technological perspectives, evaluating the opportunities and risks associated with the digital transformation in a comprehensive manner. The primary objective of the research is to analyze the adequacy of the existing legal framework for safeguarding tax privacy in the digital era, identify emerging problem areas, and propose legal, administrative, and technical solutions. Keywords: Personal Data Protection, Privacy, Tax Confidentiality, Digitalization, Digital Economy, Tax Auditing, Data Security