Taxpayer's privacy. Issue seen as one of tax challenges
Taxpayer's privacy. Issue seen as one of tax challenges

Summary/Abstract: It has become difficult to deal with the increasingly complex and, in fact, disturbing taxreality. That is because solutions, often based on gathering and processing taxinformation, are being sought to remedy identified difficulties (e.g. combating tax evasionand tax avoidance), while failing to see that fixing one tax problem makes way foranother. The taxpayer has the right to privacy, guaranteed at different levels ofregulation. However, privacy is subject to limitations, and lawmakers are introducing avariety of regulations that have a detrimental impact on the scope of the taxpayer’sinviolable sphere of privacy. It is the aim of this paper to present the issue of the invasionof the taxpayer’s privacy that is currently occurring, identify its source and, against thisbackground, make some observations regarding the need to increase the protection ofthe taxpayer’s privacy. Based on a solid legal, as well as judicature analysis and aliterature review that provides good theoretical insights to define and understand one ofthe challenges of upcoming tax reality, a mixed-method, related to the functionalapproach, has been utilized for this paper.

• Details
• Contents