Zmiana standardu ochrony prywatności podatnika
Changing the Standard of Protection of Taxpayer Privacy
Author(s): Anna DrywaSubject(s): Human Rights and Humanitarian Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Wrocławskiego
Keywords: taxes; tax; taxpayer; taxpayer’s rights; privacy; individual rights and freedoms;
Summary/Abstract: The article is a reflection on the perceived trend of decreasing protection of taxpayer privacy. Starting from the sources in the form of the universality of the obligation to bear the tax burden and the minimization of the tax burden, and finally bearing in mind that the acquisition of information about taxpayers always results in an intrusion into the privacy of the individual, it is necessary to see qualitative changes in the standard of protection of taxpayer privacy.
Journal: Przegląd Prawa i Administracji
- Issue Year: 140/2025
- Issue No: 1
- Page Range: 453-464
- Page Count: 12
- Language: Polish
