Taxpayer’s Right to Privacy?

Abstract

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.