THE PRINCIPLE OF NEMO TENETUR IN THE TAX AUDIT

The principle of nemo tenetur means that a person cannot be compelled to testify and present evidence against himself/herself. It is necessary to know the starting point that allows the taxpayer to use the principle of nemo tenetur and to determine the time when the taxpayer is under the influence of an accusation of a criminal offence. Today, various control and audit powers have been granted to the administration in areas required by the public interest. In terms of administrative investigations or audits carried out by the administration prior to criminal proceedings such as tax audits, the principle of nemo tenetur also comes to the fore prior to criminal proceedings. Since taxes are accepted for the continuity of public services, submission obligations are stipulated in order to ensure compliance to the tax law and the fulfill collection of taxes. It is necessary to determine whether it is lawful to refrain from the obligations of submission stipulated in terms of tax audit by applying the principle. In this context, in our study, after providing general information on the principle of nemo tenetur, various country practices, judicial decisions and doctrinal opinions on whether the principle can be applied in tax audits will be examined and our own opinion will be given.