| Summary: | The attempts to protect individuals in the field of law all over the world bring tax payers’ rights foreground because of the growing importance of human rights. The concept of taxpayer rights which provides to look at tax management in terms of taxpayer is defined as rights recognized by the laws in order to provide adaption of taxpayers to tax. Taxpayers’ rights is a new trend which has already appeared recent years in the world. Taxpayers’ rights is an important issue in the globalizing world to increase the efficacy of the tax administrations. In this study, we analyzed the taxpayer’s rights concept in theoretical circumstances. In addition, opinions of the administrators, who deal with the taxpayers, on the taxpayers’ rights were investigated.
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