This course aims to teach the theoretical foundations, legal basis, and application areas of taxpayer rights. It seeks to explain the scope of rights and obligations in the relationship between taxpayers and tax administrations. Taxpayer rights are examined within the framework of fundamental principles such as legal certainty, equality, protection of privacy, and the right to a fair trial in tax law. Furthermore, approaches to improving taxpayer rights are evaluated in light of national and international practices.

The course begins with the emergence and development of the concept of taxpayer rights. The fundamental rights of taxpayers and their legal foundations in tax law are discussed. Topics such as tax audits, the right to information, privacy rights, objection procedures, and legal remedies are examined in detail. Taxpayer rights practices in Türkiye are compared with the approaches of the OECD and other international organizations. In addition, ethical principles and current issues in tax administration–taxpayer relations are evaluated.