Research Article


DOI :10.26650/mcd2022-1074312   IUP :10.26650/mcd2022-1074312    Full Text (PDF)

The Privacy Right of Legal Person Taxpayer

Arzu Kalyon

Since tax authorities have very wide powers within the scope of legislation regarding tax inspections, tax privacy for a legal person is as important as for a natural person. It is a fact that legal persons and natural persons are not protected equally in respect of personal data protection. Since a legal person has to comply with extensive public disclosure, limited protection for a legal person is understandable. However, it could not be possible to claim that a legal person is out of the application of personal data protection law. This study is aimed to underline the importance of the protection of the privacy right of legal person taxpayers despite the public disclosure. However, legal disclosure of banking secrecy for the exchange of tax information is out of the scope of this study. Examining the decisions of the Turkish Constitutional Court and the European Court of Human Rights, we try to determine in which subject and from what perspective the privacy right of legal person taxpayer is protected. Contrary to the belief that a legal person taxpayer has no sensitive information like the natural taxpayer, specifically, the protection of commercial secrets is very important and vital for them. Also, in many decisions rendered by the Turkish Constitutional Court and the European Court of Human Rights, it is admitted that a legal person has a right to privacy.

JEL Classification : K35 , K31

PDF View

References

  • Cavelti, L., & Hongler, P. (2019). The right to privacy: scope and boundaries of interference. In F. Başaran Yavaşlar & J. Hey (Eds.) Tax Transparency (pp. 301-318). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Dahlberg, M. (2019). Taxpayers’ rights protection during exchange of information. (Master’s Thesis). Uppsala University, Sweeden. google scholar
  • Debelva, F., & Mosquera, I. (2017). Privacy and confidentiality in exchange of information procedures: some uncertainties, many ıssues, but few solutions. INTERTAX, 45(5), Kluwer Law International BV, The Netherlands, 362-381. google scholar
  • Ehrke-Rabel, E. (2018). Third parties as supplementary sources of tax transparency. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 65-94). EATLP. google scholar
  • Ehrke-Rabel, T., & Schwarzenbacher. (2019). Chapter 16 Austria. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 371-400). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Ekmekçi Çalıcıoğlu, E., & Ateşağaoğlu, E. (2019). Protection of tax payer’s commercial data within the scope of turkish tax law. Social Science Studies Journal, 5(32),1775-1788. google scholar
  • Kalyon, A. (2020). Güncel avrupa insan hakları mahkemesi kararları işığında vergi incelemesi ve aramalarında mükellefin özel hayatına müdahaleye karşı sağlanan usuli güvenceler, Bahçeşehir Üniversitesi Hukuk Fakültesi Dergisi, 15(193), 1359-1381. google scholar
  • Kalyon, A. (2021). Türk vergi hukukunda kişisel verilerin korunması. Ankara: Seçkin Yayıncılık. google scholar
  • Kaye, T. A. (2019). Chapter 43 United States. In F. Başaran Yavaşlar & J. Hey (Eds.), Tax Transparency (pp. 10811110). (Annual Congress Zurich, 2018), IBFD Amsterdam. google scholar
  • Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making, Internet Policy Review, 8(4), 1-19. google scholar
  • Schabas. A.W. (2015). The European Convention on human rights: a commentary.Oxford, Oxford University Press. google scholar
  • Wöhrer, V. (2018). Data protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information, European and International Tax law and Policy Series, IBFD Amsterdam. google scholar

Citations

Copy and paste a formatted citation or use one of the options to export in your chosen format


EXPORT



APA

Kalyon, A. (2022). The Privacy Right of Legal Person Taxpayer. Journal of Public Finance Studies, 0(67), 107-116. https://doi.org/10.26650/mcd2022-1074312


AMA

Kalyon A. The Privacy Right of Legal Person Taxpayer. Journal of Public Finance Studies. 2022;0(67):107-116. https://doi.org/10.26650/mcd2022-1074312


ABNT

Kalyon, A. The Privacy Right of Legal Person Taxpayer. Journal of Public Finance Studies, [Publisher Location], v. 0, n. 67, p. 107-116, 2022.


Chicago: Author-Date Style

Kalyon, Arzu,. 2022. “The Privacy Right of Legal Person Taxpayer.” Journal of Public Finance Studies 0, no. 67: 107-116. https://doi.org/10.26650/mcd2022-1074312


Chicago: Humanities Style

Kalyon, Arzu,. The Privacy Right of Legal Person Taxpayer.” Journal of Public Finance Studies 0, no. 67 (Feb. 2023): 107-116. https://doi.org/10.26650/mcd2022-1074312


Harvard: Australian Style

Kalyon, A 2022, 'The Privacy Right of Legal Person Taxpayer', Journal of Public Finance Studies, vol. 0, no. 67, pp. 107-116, viewed 1 Feb. 2023, https://doi.org/10.26650/mcd2022-1074312


Harvard: Author-Date Style

Kalyon, A. (2022) ‘The Privacy Right of Legal Person Taxpayer’, Journal of Public Finance Studies, 0(67), pp. 107-116. https://doi.org/10.26650/mcd2022-1074312 (1 Feb. 2023).


MLA

Kalyon, Arzu,. The Privacy Right of Legal Person Taxpayer.” Journal of Public Finance Studies, vol. 0, no. 67, 2022, pp. 107-116. [Database Container], https://doi.org/10.26650/mcd2022-1074312


Vancouver

Kalyon A. The Privacy Right of Legal Person Taxpayer. Journal of Public Finance Studies [Internet]. 1 Feb. 2023 [cited 1 Feb. 2023];0(67):107-116. Available from: https://doi.org/10.26650/mcd2022-1074312 doi: 10.26650/mcd2022-1074312


ISNAD

Kalyon, Arzu. The Privacy Right of Legal Person Taxpayer”. Journal of Public Finance Studies 0/67 (Feb. 2023): 107-116. https://doi.org/10.26650/mcd2022-1074312



TIMELINE


Submitted15.02.2022
Accepted04.04.2022
Published Online27.04.2022

LICENCE


Attribution-NonCommercial (CC BY-NC)

This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don’t have to license their derivative works on the same terms.


SHARE




Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.