This course aims to teach the practical aspects of taxpayer rights and rights-based approaches in the relationship between taxpayers and tax administrations. It provides students with knowledge of national and international practices aimed at protecting taxpayer rights. The exercise of rights within tax audits, settlement procedures, appeal mechanisms, and taxpayer services is examined. Furthermore, practical examples are evaluated within the framework of taxpayer satisfaction, voluntary tax compliance, and principles of good governance.

The course begins with the theoretical foundations of taxpayer rights and their practical implications. Taxpayer rights practices in Türkiye, taxpayer rights charters, and the service-oriented approach of tax administrations are examined. Taxpayer rights in tax audits, settlement procedures, and litigation processes are discussed through practical examples. Best practices from the OECD and other countries are evaluated. In addition, the protection of taxpayer rights in the digital era, electronic tax applications, and current issues are analyzed.