A Comparative Evaluation of Taxpayer Rights in Turkey and Some Selected Countries

Ökkeş Kısa and Kadir Kartalcı
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Ökkeş Kısa: INONU UNIVERSITY
Kadir Kartalcı: INONU UNIVERSITY

Ekonomi Maliye Isletme Dergisi, 2022, vol. 5, issue 1, 15-32

Abstract: Taxpayer rights have developed for more than one reason in the last 30-40 years and countries have introduced taxpayer-oriented innovations to increase tax compliance of their taxpayers. One of the most important of these is the taxpayer rights declaration. While countries want taxpayers to be aware of their rights by issuing taxpayer rights declarations, they also aimed to improve the relationship of taxpayers with tax offices with these declarations. The aim of this study is to examine the examples of countries and to make suggestions about Turkey. As a result of the study, it was concluded that some of the rights recognized in other countries were not included in Turkey and some of the rights granted by laws were not included in the declaration. For this reason, the relevant declaration should be updated by taking into account the rights in democratic countries and the rights given to taxpayers by law should be included in the declaration.

Keywords: Taxpayer; Taxpayer Rights; Declaration of Taxpayer Rights. (search for similar items in EconPapers)
JEL-codes: H2 H26 K34 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2022-5-1-1085699

DOI: 10.46737/emid.1085699

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