Big Tax Data and Creation of Big Data Suitable for Tax Privacy

Abstract

Today, digital transformation applications have gained momentum with developing technology. Digitalization in public services enables services to be carried out faster and at less cost. However, digitalization creates an enormous data density. This data, consisting of high volume and various information assets, is called big data. Depending on its scope and area of use, big data can be created as legal big data or, as a more specific example, big tax data. By analyzing big tax data through artificial intelligence applications with advanced decision-making capabilities, it becomes possible to carry out faster and more accurate transactions with less cost in both taxation transactions and tax jurisdictions. However, in this case, the need to ensure data security and tax privacy arises. As a matter of fact, big tax data includes all kinds of personal information of taxpayers and other relevant persons.

In the study, firstly, the concept of big data is explained. Then, the concepts of legal big data and big tax data are mentioned. Subsequently, tax privacy regulations in Turkish tax law were examined and their scope was determined. With this determination, the constraints that may be encountered in the process of creating data suitable for tax privacy in big tax data, the purpose and scope of use of big tax data, and possible privacy violations have been tried to be determined. In this context, the constraints that need to be eliminated in creating big tax data have been determined as access to data and ensuring data security. The purpose and scope of use of big tax data may differ depending on the fulfillment of tax duties for the taxpayer, the execution of taxation procedures for the tax administration and the conduct of judicial activities for the tax judiciary. Privacy violations that may occur in the use of large tax data have been determined as collecting irrelevant data that exceeds the purpose of use, failure to ensure data security, unauthorized use and failure to destroy the data at the end of its usage period.