KRAĐA PODATAKA PORESKIH OBVEZNIKA KAO OBLIK CYBER KRIMINALITETA
TAXPAYER DATA THEFT AS A FORM OF CYBER CRIME

Summary/Abstract: Modern information technologies, which made it easy to enter and store data in a computer system, have found application in the creation of data bases of modern tax administrations. However, since the process of determining, collecting and controlling taxes involves providing taxpayers with information and data, often the tax authorities are in a situation of interfering with their business, personal and family sphere. Precisely because the use of this information for other purposes could harm taxpayers in business and private life, there is a need to adequately protect their confidentiality and confidentiality. Also, the fine line between insight into the taxpayer’s required information and his privacy calls into question his right to privacy. In the conditions, when due to the phenomenal growth of innovative technology, there is a potential risk of data disclosure, as well as their possible abuse, protection of tax data is a significant challenge for the country in the future. Therefore, the criminal legislation has a very difficult task, to be ready to respond to new ways and forms of execution of these types of offenses of cyber crime, wich every day find new modes of execution, thanks to the rapid development of information technology. In particular, transition countries are exposed to hacking tax data theft, which happened in the Republic of Serbia in 2014 and Bulgaria in 2019. In Bulgaria, personal and financial information of citizens was stolen by the tax administration, wich affecting over 70% of the total population. An criminal offense which is done stealing data damaged five million taxpayers, of a total of seven million people in Bulgaria. This criminal act of cyber crime is legally qualified as an act of organized crime and terrorism, and is seen as a crime against the state.

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