Right to privacy and tax big data

Authors

  • Eva M.ª Gil Cruz

DOI:

https://doi.org/10.48297/rtt.v3i134.2196

Keywords:

Inter-administrative collaboration, tax transcendence, data protection

Abstract

In the field of tax law, the only requirement of the data supplied to the Administration is that they have tax significance. Although, a power of ontrol over them must be guaranteed, as well as, over their use and destination in order to prevent their illicit traffic and harmful to the dignity and right of the affected person, and, in our particular case, of the taxpayer. The objective of this work is an analysis of the peculiarities that this branch of law offers in data protection.

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Author Biography

  • Eva M.ª Gil Cruz

    Universidad Pontificia Comillas
    (España)

    Cómo referenciar:
    Versión impresa:
    Gil Cruz, E.M. (2021). Derecho a la intimidad y big data tributarios. Revista Técnica Tributaria (134), 79-100.

    Versión electrónica:
    Gil Cruz, E.M. (2021). Derecho a la intimidad y big data tributarios. Revista Técnica Tributaria (134), 79-100.
    https://doi.org/10.48297/rtt.v3i134.2196

Published

30/09/2021

How to Cite

Gil Cruz, E. M. (2021). Right to privacy and tax big data. Technical Tax Journal, 3(134), 79-100. https://doi.org/10.48297/rtt.v3i134.2196