THE DIGITAL TAX SYSTEM IN THE LIGHT OF GDPR
THE DIGITAL TAX SYSTEM IN THE LIGHT OF GDPR
Author(s): Martin Daňko, Petra ŽárskáSubject(s): Security and defense, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Univerzita Komenského v Bratislave
Keywords: data protection; GDPR; tax; digital tax system; public tax authorities;
Summary/Abstract: The digital tax system is becoming extremely essential in the modern world. As we look at the system itself as a great benefit for its users and states as well, we tend to forget the role of personal data within it. Personal data play crucial role in the errorless digital tax system. The new regulation of EU, General Data Protection Regulation is addressing processing of personal data within the state administration of EU member states. The aim of this article is to examine the effect of GDPR on the digital tax system and encourage wide academic and public discussion in relation to processing of personal data in the digital tax system.
Journal: Bratislava Law Review
- Issue Year: 2/2018
- Issue No: 2
- Page Range: 183-190
- Page Count: 8
- Language: English