Journal of Tax Research

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Tax compliance and non-evasion measures are required for providing enough budgets both for the Tax Administration and the country's affairs. Therefore, it is important to pay attention to the factors leading to tax evasion and also the reasons for non-cooperation of citizens with the organization. Tax compliance will not occur as long as citizens are not informed of their rights under the law or they are not subject to their citizenship rights under the tax law. Citizenship rights of taxpayers will continue from the Income status check and so-called taxpayers’ audits until a dispute and judgment arises between taxpayers and the Tax Administration.  On the other hand, the constitution, as well as the direct tax and value added tax laws, are silent on taxpayers’ citizenship rights, and frankly, there are no specific legal provisions to observe Taxpayers’ citizenship rights. According to the Charter of Civil Rights issued and published by the 11th and 12th governments, the rights of the people in dealing with government organizations have been emphasized, so it is expected that taxpayer's citizenship rights will be considered as an important principle in the law so that the rights and the duties of the parties in fulfilling their role in governing the country must be fulfilled. It should be noted that with respect to the reciprocal rights of the Tax Administration and taxpayers, the respective challenges should be reviewed each year and the necessary solutions should be considered on the agenda.

Keywords: Tax payer, Tax Administration, Direct Tax Law, Citizenship Law

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