Right to Privacy in the Context of Administration of Taxes, Fees and Other Similar Monetary Payments
2016
Abstract
The topic of this article deals with a collision of the right to protect the privacy of tax subjects and the government interest in proper tax assessment. After defining the term privacy, there are introduced reasons for the intervention of the tax administrator into the privacy of tax subjects.
The article is focused on means included in the tax code, on an area of international cooperation with tax management and finally on new means of massive data collection, specifically cash payment records and recapitulative and reporting statements. With every breach into privacy, it is interpreted what reason there is for it and if the given means is compatible with the privacy protection as the constitutional order implies.