An Evaluation of the Search Method in Tax Auditing in Terms of Taxpayer Rights: The Approach of European Court of Human Rights and Turkish Case

TOSUN A. N., Ozden E.

MALIYE DERGISI, no.166, pp.286-298, 2014 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 166
  • Publication Date: 2014
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.286-298
  • Hacettepe University Affiliated: Yes


The search method which is held by Tax Procedure Law No. 213 is a direct intervention to individual rights and freedoms in the nature. Thus it is a tax audit method which should be used with precision. It must be questioned not only the legality of the relevant regulations, but also their compliance with the approach of the European Court of Human Rights. In this study, two verdicts from the council of state were analysed and Turkish legal system has been found to be in accordance with The European Court of Human Rights stance. However, several issues stemming from practices have been determined.