The terminology issue regarding the concept of “privacy” seems to be increasingly important in the context of the changing tax reality in which the emphasis is put even more strongly than before on the protection of fiscal interest, at the expense of limiting the sphere of taxpayers' privacy, in particular through the expansion of their surveillance on an unprecedented scale. The OECD, in its notable achievements, treats the taxpayer's right to privacy very superficially. In one of the documents, which is a kind of report on the rights and obligations of taxpayers in force in individual countries, we can read that “All taxpayers have the right to expect that the tax authorities will not intrude unnecessarily upon their privacy”. I would argue that this statement is far not enough in the reality of current technological possibilities and realizes too narrow protection of taxpayer’s right. The issue of taxpayers’ right to privacy should be introduced to public and scientific awareness. But how should the term privacy itself be understood? The answer is not easy, one the term is not precise so understanding is difficult though the literature on this issue is very broad. Two it is rarely used on the ground of debate on taxation. The critical approach has led to a review of the immensely rich body of literature on the theory of privacy and the right to privacy, and an attempt to adopt an understanding of the term “privacy” that will also be useful in tax matters. There is the absence of a consensus on the adoption of a particular way of defining “privacy”. For that reason it has to be emphasized that there is no theoretical basis to conduct a discussion on this specific taxpayer right, which is right to privacy. This paper is an attempt to find such understanding of the term "privacy" that will be useful in tax context.
In the last decade, one of the most important tax challenges has been the fight against tax evasion and tax crime. In response to these phenomena, a number of initiatives have been undertaken that have a side effect of reducing the privacy of taxpayers. In view of the many undoubtedly important observations made in the context of the fight against taxpayers’ dishonesty, this discussion seems to be overly biased and should be balanced by a reflection on the need to protect the rights of taxpayers, among others, and the right to privacy. Attention should be paid to the legislator’s visible tendency to overstep the boundaries of their privacy. Most amendments to tax law are dramatically demonstrating how much of their privacy they have already surrendered. The article approaches the topic from a broad perspective beginning with the meaning and scope of the right to privacy from a constitutional perspective. Reflecting on privacy is never easy as it is a dynamic concept with fluid boundaries. The regulations introducing the right to privacy are of a general nature. The decisions of the courts in that regard are inherently fragmentary and do not allow a general understanding to be decoded. Nor has a universally accepted definition of privacy or the right to privacy been developed. Against this background, the extent of taxpayers’ privacy has been considered. A number of factors have been discussed that demonstrate a change in views in tax law and a trend towards restricting taxpayers’ privacy. The question is whether a taxpayer has a genuine right to privacy or whether they only have a substitution of such protection. Right to privacy, taxpayer’s privacy, tax, taxpayer, taxpayers’ rights, taxpayer situation.
Kod JEL: K34; H21; H24; H25; H26; H30 WstępPodatnicy działają racjonalnie, dokonują wyborów przy zastosowaniu kryterium maksymalizacji bogactwa, dążą do osiągnięcia jak największych korzyści [Niesiobędzka, 2013, s. 21]. Niechęć do ponoszenia ciężarów podatkowych jest zatem wpisana w naturę człowieka. Spowodowane jest to tym, że obowiązek podatkowy stanowi ingerencję w majątek podatnika, wymusza oddanie jego części na rzecz związku publicznoprawnego. Każde obciążenie podatkiem wpływa na pomniejszenie stanu posiadania jednostki, dlatego trudno o pełną akceptację takiego stanu, tym bardziej że w ten sposób jest ograniczana możliwość zaspokojenia potrzeb konsumpcyjnych podatnika [Ćwikowski, 2012, s. 303 i n.; Pietrasz, 2007, s. 42]. Przy tym z uwagi na nieodpłatny charakter podatków podatnikom nie przysługuje wzajemne roszczenie względem związku publicznoprawnego. Podatnicy rozumieją konieczność uiszczania podatków, lecz sytuacja taka rodzi ich naturalny Pobrane z czasopisma Annales H -Oeconomia http://oeconomia.annales.umcs.pl
StreszczenieKategorią wydatków publicznych są między innymi środki przeznaczone na wypłacenie odszkodowań podatnikom, którzy zostali poszkodowani przez organy podatkowe na skutek wydania niezgodnej z prawem decyzji podatkowej. Celem niniejszego artykułu jest zwrócenie uwagi na fakt, że są to wydatki, których można uniknąć.Wynagrodzenie szkód stanowi jeden z fundamentów demokratycznego państwa prawa. Nie można przerzucać na podatnika ryzyka związanego ze sprawowaniem władzy.
The aim of this article is to reflect upon the selected problems of the phenomenon of minimizing the tax burdens. It analyses the nature of the phenomenon, its causes and consequences. Taxpayers increasingly more often undertake actions aimed at minimizing or even eliminating tax burdens. At the same time, it is expected that as a result of the dissemination of knowledge about the techniques of minimizing the tax burdens, the availability of professional advisory in this aspect, the phenomenon will become even more common than it is now. It bears serious consequences in the form of subsequent lowering of public income. It is therefore necessary to pay attention to this problem and to take thoughtful actions in order to limit this phenomenon.
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