Mükellef Bilgilerinin Korunması ve Vergi Mahremiyeti
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Date
2019 Aralık
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Selçuk Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
Vergi mahremiyeti hakkı 2010 yılında Anayasaya giren kişisel verilen korunması ile yakından ilişkilidir. Türk hukuk sisteminde önceki Vergi Usul Kanunu’ndan beri var olan vergi mahremiyeti, kişisel verilerin korunması hakkının hukuk sitemine dâhil olması ile yeni bir boyut kazanmıştır. Bu çalışmada vergi mahremiyeti hakkının kavramsal çerçevesi ortaya konulmuş ve kişisel bilgilerin korunması hakkı ile ilişkisi incelenmiştir. İlk bölümde vergi mahremiyeti hakkı literatür taraması yapılarak araştırılmış ve netice itibariyle konulan istisnaların vergi mahremiyetini zedeler nitelikte olduğu sonucuna varılmıştır. Ayrıca mükelleflerin bilgilerini toplama konusunda defter tutma, beyanname verme ve belge düzenleme konusunda Hazine ve Maliye Bakanlığı’na verilen yetkilerin Anayasal korumaya sahip temel hakları ihlal ettiği sonucuna varılmıştır. İkinci bölümde mükellef bilgileri ile ilgili olarak kişisel verilerin korunması meselesi incelenmiş ve 6698 sayılı Kanun ile mükelleflere vergi mahremiyeti hususunda ek güvenceler sağlandığı tespiti yapılmıştır. Ancak bu Kanun’da yer alan istisnaların da azaltılması gerektiği sonucuna varılmıştır.
The right to tax privacy is closely related to the protection of personel data which was entered into the Constitution in 2010. Tax privacy which is in the Turkish legal system since the previous Tax Procedure Code has gained a new dimension with the right to the protection of personal data in the legal system. In this study, the conceptual framework of the right to tax privacy is put forward and the relationship between the right to the protection of personal information has examined. In the first part, the right to tax privacy has been researched by making a literature review and consequently, the exceptions to be made are considered to be damaging to tax privacy. In addition, it was concluded that the powers given to the Ministry of Treasury and the Ministry of Finance in respect of keeping the taxpayers' information, making declarations and issuing documents are in violation of the fundamental rights of the Constitutional Protection. In the second chapter, the protection of personal data regarding taxpayer information is examined and with the Law No. 6698, taxpayers were provided with additional guarantees for tax privacy. However, it is concluded that the exceptions in this Law Code should be reduced.
The right to tax privacy is closely related to the protection of personel data which was entered into the Constitution in 2010. Tax privacy which is in the Turkish legal system since the previous Tax Procedure Code has gained a new dimension with the right to the protection of personal data in the legal system. In this study, the conceptual framework of the right to tax privacy is put forward and the relationship between the right to the protection of personal information has examined. In the first part, the right to tax privacy has been researched by making a literature review and consequently, the exceptions to be made are considered to be damaging to tax privacy. In addition, it was concluded that the powers given to the Ministry of Treasury and the Ministry of Finance in respect of keeping the taxpayers' information, making declarations and issuing documents are in violation of the fundamental rights of the Constitutional Protection. In the second chapter, the protection of personal data regarding taxpayer information is examined and with the Law No. 6698, taxpayers were provided with additional guarantees for tax privacy. However, it is concluded that the exceptions in this Law Code should be reduced.
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Keywords
Vergi Mahremiyeti, Kişisel Verilerin Korunması, Özel Hayatın Gizliliği, Mükellef Bilgileri, Yoklama, Tax Privacy, Protection of Personal Data, Privacy, Taxpayer Information, Inspection
Journal or Series
Selçuk Üniversitesi Hukuk Fakültesi Dergisi
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Scopus Q Value
Volume
27
Issue
3
Citation
Durdu, M., (2019). Mükellef Bilgilerinin Korunması ve Vergi Mahremiyeti. Selçuk Üniversitesi Hukuk Fakültesi Dergisi, 27(3), 589-623.
Doi: 10.15337/suhfd.578013
