Maliye Çalışmaları Dergisi

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DOI :10.26650/mcd2022-1074312   IUP :10.26650/mcd2022-1074312    Tam Metin (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.

Anahtar Kelimeler: Legal person taxpayer, privacy right, Turkish Constitutional Court, European Court of Human Rights, information, natural taxpayer, public disclosure, commercial secret
JEL Classification : K35 , K31

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Referanslar

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APA

Kalyon, A. (2022). The Privacy Right of Legal Person Taxpayer. Maliye Çalışmaları Dergisi, 0(67), 107-116. https://doi.org/10.26650/mcd2022-1074312


AMA

Kalyon A. The Privacy Right of Legal Person Taxpayer. Maliye Çalışmaları Dergisi. 2022;0(67):107-116. https://doi.org/10.26650/mcd2022-1074312


ABNT

Kalyon, A. The Privacy Right of Legal Person Taxpayer. Maliye Çalışmaları Dergisi, [Publisher Location], v. 0, n. 67, p. 107-116, 2022.


Chicago: Author-Date Style

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


Chicago: Humanities Style

Kalyon, Arzu,. “The Privacy Right of Legal Person Taxpayer.” Maliye Çalışmaları Dergisi 0, no. 67 (Sep. 2024): 107-116. https://doi.org/10.26650/mcd2022-1074312


Harvard: Australian Style

Kalyon, A 2022, 'The Privacy Right of Legal Person Taxpayer', Maliye Çalışmaları Dergisi, vol. 0, no. 67, pp. 107-116, viewed 16 Sep. 2024, https://doi.org/10.26650/mcd2022-1074312


Harvard: Author-Date Style

Kalyon, A. (2022) ‘The Privacy Right of Legal Person Taxpayer’, Maliye Çalışmaları Dergisi, 0(67), pp. 107-116. https://doi.org/10.26650/mcd2022-1074312 (16 Sep. 2024).


MLA

Kalyon, Arzu,. “The Privacy Right of Legal Person Taxpayer.” Maliye Çalışmaları Dergisi, 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. Maliye Çalışmaları Dergisi [Internet]. 16 Sep. 2024 [cited 16 Sep. 2024];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”. Maliye Çalışmaları Dergisi 0/67 (Sep. 2024): 107-116. https://doi.org/10.26650/mcd2022-1074312



ZAMAN ÇİZELGESİ


Gönderim15.02.2022
Kabul04.04.2022
Çevrimiçi Yayınlanma27.04.2022

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