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

Author

Listed:
  • Ökkeş Kısa

    (INONU UNIVERSITY)

  • Kadir Kartalcı

    (INONU UNIVERSITY)

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.

Suggested Citation

  • Ökkeş Kısa & Kadir Kartalcı, 2022. "A Comparative Evaluation of Taxpayer Rights in Turkey and Some Selected Countries," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, vol. 5(1), pages 15-32, June.
    • Handle: RePEc:gnx:emid43:2022-5-1-1085699
    DOI: 10.46737/emid.1085699
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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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