Rights to be Heard and to Defence at Turkish Taxation Law
Human rights are tried to be protected universally through national and international studies. In this sense, the right to defence and the right to be heard as a human right; It emerges as an assurance in the execution of justice for individuals whose legal status may be affected as a result of the trial. Because, ultimately, the purpose of a trial is to reveal the material truth and to make fair decisions. These rights are rights that must be fully and equally recognized and fulfilled to the parties, whether in a lawsuit filed against civil rights and obligations, in a criminal case or in the tax proceedings, which are administrative proceedings. In this study, first of all, general information about the right to defence and the right to be heard will be discussed based on the European Convention on Human Rights. Secondly, how the right to defence and legal hearing in tax proceedings manifests as the rights of the taxpayer and in what situations and how it appears, as well as the deficiencies and improvements made in this regard will be discussed.