EXAMINING THE REPUTATION OF THE TAXPAYER WITHIN  THE FRAMEWORK OF THE RIGHT TO BE FORGOTTEN

Arzu Kalyon

Article Details

EXAMINING THE REPUTATION OF THE TAXPAYER WITHIN THE FRAMEWORK OF THE RIGHT TO BE FORGOTTEN

Authors:

Arzu Kalyon

Publisher:

Inonu University

Main Topics:

Hukuk (Diğer) | Kamu Hukuku (Diğer)

Journal:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.15 Issue 1, pp.69-80

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001309322

pISSN:

2146-1082

Keywords:

Abstract:

 Public authorities process the taxpayers personal data whether economical or not if there is a legal obligation or it is required for the public interest. It is usually accepted that there is a public interest to access the taxable information of the taxpayer, but the public interest here does not mean that there is a public interest in the publication and disclosure of the data in question. Protecting the taxpayers reputation will become even more important, especially if the taxpayers personal data contains not only economic but also sensitive data. Even if the right to be forgotten is not directly regulated in our legislation, the taxpayer can request the erasure of published data such as the list of tax fraudsters after a certain period. In addition, taxpayers should cooperate effectively with the administration before the publication of their data and determine which data will be published and they should be informed about it. In this study, it has been examined within the framework of Turkish legislation and the European Court of Human Rights decisions whether the taxpayer has the right to demand to erasure of the information published about him.

 Public authorities process the taxpayers personal data whether economical or not if there is a legal obligation or it is required for the public interest. It is usually accepted that there is a public interest to access the taxable information of the taxpayer, but the public interest here does not mean that there is a public interest in the publication and disclosure of the data in question. Protecting the taxpayers reputation will become even more important, especially if the taxpayers personal data contains not only economic but also sensitive data. Even if the right to be forgotten is not directly regulated in our legislation, the taxpayer can request the erasure of published data such as the list of tax fraudsters after a certain period. In addition, taxpayers should cooperate effectively with the administration before the publication of their data and determine which data will be published and they should be informed about it. In this study, it has been examined within the framework of Turkish legislation and the European Court of Human Rights decisions whether the taxpayer has the right to demand to erasure of the information published about him.

 Public authorities process the taxpayers personal data whether economical or not if there is a legal obligation or it is required for the public interest. It is usually accepted that there is a public interest to access the taxable information of the taxpayer, but the public interest here does not mean that there is a public interest in the publication and disclosure of the data in question. Protecting the taxpayers reputation will become even more important, especially if the taxpayers personal data contains not only economic but also sensitive data. Even if the right to be forgotten is not directly regulated in our legislation, the taxpayer can request the erasure of published data such as the list of tax fraudsters after a certain period. In addition, taxpayers should cooperate effectively with the administration before the publication of their data and determine which data will be published and they should be informed about it. In this study, it has been examined within the framework of Turkish legislation and the European Court of Human Rights decisions whether the taxpayer has the right to demand to erasure of the information published about him.

 Kamu makamları, yasal bir zorunluluk olması veya kamu yararına yürütülen bir işin gerekli olması halinde vergi mükellefinin kişisel verilerini ekonomik nitelikte olsun veya olmasın işlemektedir. Kamu makamlarının vergilendirilebilir gelir ve varlıklara erişmesinde kamu yararı vardır ancak burada kamu yararı olması, söz konusu verilerin yayımlanması ve ifşasında da kamu yararı olduğu anlamına gelmemektedir. Özellikle vergi mükellefinin kişisel verileri yalnızca ekonomik nitelikte değil aynı zamanda hassas nitelikte veriler içeriyorsa mükellefin itibarının korunması daha da önemli hale gelecektir. Mevzuatımızda unutulma hakkı doğrudan düzenlenmemiş olsa bile, vergi mükellefi, vergi yüzsüzleri listesi gibi yayımlanmış verileri var ise bunların belli bir süre sonra silinmesini talep edebilmelidir. Bunun yanı sıra, vergi mükellefleri verilerinin yayımı öncesi idare ile etkin bir iş birliği yaparak hangi verilerinin yayınlanacağı konusunda bilgilendirilmedir. Bu çalışmada, vergi mükellefinin verisinin yayımlanmamasını isteme hakkı olup olmadığı tartışılmış ve de yayımlanmış verilerin silinmesini talep etme hakkı olup olmadığı hem Türk hukuk mevzuatı hem de güncel Avrupa İnsan Hakları Mahkemesi kararları çerçevesinde incelenmiştir.

Article Details

EXAMINING THE REPUTATION OF THE TAXPAYER WITHIN THE FRAMEWORK OF THE RIGHT TO BE FORGOTTEN

Authors:

Arzu Kalyon

Publisher:

Inonu University

Main Topics:

Hukuk (Diğer) | Kamu Hukuku (Diğer)

Journal:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.15 Issue 1, pp.69-80

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001309322

pISSN:

2146-1082

Taxpayer

Rıght to be Forgotten

Tax PrivacyVergi Mükellefi

Unutulma Hakkı

Vergi Mahremiyeti

Issues

Article Details

EXAMINING THE REPUTATION OF THE TAXPAYER WITHIN THE FRAMEWORK OF THE RIGHT TO BE FORGOTTEN

Authors: Arzu Kalyon

Publisher: Inonu University

Main Topics: Hukuk (Diğer) | Kamu Hukuku (Diğer)

Journal: İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.15 Issue 1, pp.69-80

Document Type: Article

Publication Date: 6/2024

Document Language: Turkish

Document ID (Org No.): 2001309322

pISSN: 2146-1082

Taxpayer

Rıght to be Forgotten

Tax PrivacyVergi Mükellefi

Unutulma Hakkı

Vergi Mahremiyeti

Issues

Authors:

Arzu Kalyon

Publisher:

Inonu University

Main Topics:

Hukuk (Diğer) | Kamu Hukuku (Diğer)

Journal:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.15 Issue 1, pp.69-80

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001309322

pISSN:

2146-1082