Constitutional and legal foundations of taxpayer rights in taxation

Gazi Sonkur

Article Details

Constitutional and legal foundations of taxpayer rights in taxation

Authors:

Gazi Sonkur

Publisher:

Erciyes University

Main Topics:

Mali Hukuk

Journal:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 71, pp.99-108

Document Type:

Article

Publication Date:

8/2025

Document Language:

Turkish

Document ID (Org No.):

2001357079

pISSN:

1301-3688

Keywords:

Abstract:

 In tax transactions, there are generally two parties: the tax administration, which acts as the public tax creditor, and the taxpayer, who acts as the tax debtor. The taxpayer can be defined as a taxpayer with duties and responsibilities. Taxpayers have rights, as well as duties and responsibilities. In the 1990s, many international organizations and countries, particularly the International Fiscal Association IFA and the Organization for Economic Cooperation and Development OECD, moved toward a taxpayer-oriented approach to taxation. This study includes the constitutional and legal foundations of taxpayer rights. In this context, the study analyzes taxpayer rights in the 1982 Constitution of the Republic of Türkiye, numbered 2709, and the Tax Procedure Law TPL, No. 213. The findings show that there is no concrete, holistic regulation on taxpayer rights. Based on these findings, it is clear that a holistic regulation is necessary. Thus, both the active participation of taxpayers in the taxation process and voluntary tax compliance will be more effective.

 In tax transactions, there are generally two parties: the tax administration, which acts as the public tax creditor, and the taxpayer, who acts as the tax debtor. The taxpayer can be defined as a taxpayer with duties and responsibilities. Taxpayers have rights, as well as duties and responsibilities. In the 1990s, many international organizations and countries, particularly the International Fiscal Association IFA and the Organization for Economic Cooperation and Development OECD, moved toward a taxpayer-oriented approach to taxation. This study includes the constitutional and legal foundations of taxpayer rights. In this context, the study analyzes taxpayer rights in the 1982 Constitution of the Republic of Türkiye, numbered 2709, and the Tax Procedure Law TPL, No. 213. The findings show that there is no concrete, holistic regulation on taxpayer rights. Based on these findings, it is clear that a holistic regulation is necessary. Thus, both the active participation of taxpayers in the taxation process and voluntary tax compliance will be more effective.

 In tax transactions, there are generally two parties: the tax administration, which acts as the public tax creditor, and the taxpayer, who acts as the tax debtor. The taxpayer can be defined as a taxpayer with duties and responsibilities. Taxpayers have rights, as well as duties and responsibilities. In the 1990s, many international organizations and countries, particularly the International Fiscal Association IFA and the Organization for Economic Cooperation and Development OECD, moved toward a taxpayer-oriented approach to taxation. This study includes the constitutional and legal foundations of taxpayer rights. In this context, the study analyzes taxpayer rights in the 1982 Constitution of the Republic of Türkiye, numbered 2709, and the Tax Procedure Law TPL, No. 213. The findings show that there is no concrete, holistic regulation on taxpayer rights. Based on these findings, it is clear that a holistic regulation is necessary. Thus, both the active participation of taxpayers in the taxation process and voluntary tax compliance will be more effective.

 Vergileme işlemlerinde genel itibariyle kamu vergi alacaklısı sıfatıyla vergi idaresi, diğeri ise; vergi borçlusu sıfatıyla vergi mükellefi olmak üzere iki taraf söz konusudur. Vergi mükellefini, ödev ve sorumlulukları olan vergi yükümlüsü olarak tanımlamak mümkündür. Vergi mükellefinin ödev ve sorumluluğu kadar hakları da mevcuttur. 1990lı yıllarda Uluslararası Maliye Birliği International Fiscal Association  IFA ile Ekonomik Kalkınma ve İşbirliği Örgütü The Organisation for Economic Co-operation and Development  OECD başta olmak üzere birçok uluslararası kuruluş ve ülke mükellef odaklı vergileme anlayışına yönelmiştir. Bu çalışmada; mükellef haklarının anayasal ve yasal dayanaklarına yer verilmiştir. Bu bağlamda çalışmada; 1982 tarih ve 2709 sayılı Türkiye Cumhuriyeti Anayasası ile 213 sayılı Vergi Usul Kanununda VUK yer alan mükellef hakları incelenmiştir. Elde edilen bulgularda mükellef hakları ile ilgili somut, bütüncül bir düzenlemenin olmadığı görülmektedir. Bu yaklaşımdan hareketle bütünlük arz eden bir düzenlemeye ihtiyaç olduğu, bu sayede mükellefin gerek vergileme sürecine aktif katılımının gerekse vergiye gönüllü uyumun daha sağlıklı bir zeminde ilerleyeceği açıktır.

Article Details

Constitutional and legal foundations of taxpayer rights in taxation

Authors:

Gazi Sonkur

Publisher:

Erciyes University

Main Topics:

Mali Hukuk

Journal:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 71, pp.99-108

Document Type:

Article

Publication Date:

8/2025

Document Language:

Turkish

Document ID (Org No.):

2001357079

pISSN:

1301-3688

Taxpayer

Tax administration

Taxpayer rightsVergi mükellefi

Vergi idaresi

Mükellef hakları

Issues

Article Details

Constitutional and legal foundations of taxpayer rights in taxation

Authors: Gazi Sonkur

Publisher: Erciyes University

Main Topics: Mali Hukuk

Journal: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 71, pp.99-108

Document Type: Article

Publication Date: 8/2025

Document Language: Turkish

Document ID (Org No.): 2001357079

pISSN: 1301-3688

Taxpayer

Tax administration

Taxpayer rightsVergi mükellefi

Vergi idaresi

Mükellef hakları

Issues

Authors:

Gazi Sonkur

Publisher:

Erciyes University

Main Topics:

Mali Hukuk

Journal:

Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 71, pp.99-108

Document Type:

Article

Publication Date:

8/2025

Document Language:

Turkish

Document ID (Org No.):

2001357079

pISSN:

1301-3688