Tax payers rights on tax auditing

The main purpose of taxes, which constitute the most important source of income of a state, is to meet public expenditures. The collection of the most important source of income used in the financing of public expenditures with the taxpayer's voluntary compliance is one of the basic tax policies of the tax administration. However, states are actively struggling with tax losses and evasion; it resorts to various tax audit methods in order to investigate, determine and ensure the accuracy of the taxes to be paid by the taxpayers. Audit; it gives a very wide area of authority to the control units to interfere with the fundamental rights and freedoms of individuals, due to its structure. Regulations and practices regarding supervision are closely related to the fundamental rights of individuals, especially the right to property. Exactly for this reason, it is a constitutional obligation to meticulously comply with taxpayer rights in tax audits. In addition, the fact that taxpayer rights, which have started to take place in the legal order of many democratic countries, are based on a legal basis in our country will be a driving force that will increase voluntary tax compliance. In this context, the study draws attention to how taxpayer rights are protected in selected countries, and reveals the necessity of having similar practices in our laws under a single heading, based on the example of Turkey. In this direction, our thesis study consists of two main parts. In the first part of the study, taxpayer rights, protection of taxpayer rights in selected countries and comparisons with Turkey are given. In the second part, the concept of tax audit and the tax audit methods regulated in the Tax Procedure Law are given, and these rights are discussed in detail by examining the taxpayer rights in tax audit with a holistic perspective.