The digital transformation that, in the last twenty years, has affected every aspect of public and private reality, generating digital data that can be used in various ways for tax purposes, poses significant challenges in defining the relationship between taxpayers and national Tax Administrations. Indeed, the translation of economic traffic onto a digital level and the consequent possibility of monitoring the fiscal behaviour of taxpayers with tools offered by modern technologies has required each State to adopt mindful policies, aimed at balancing needs to combat illegal or harmful tax practices with respect for the right to privacy and confidentiality claimed by such subjects.
OECD APPROACH ON DIGITAL TRASFORMATIONOF TAX ADMINISTATIONS AND NEW TAXPAYER'S RIGHTS
Lorenzo del Federico
2023-01-01
Abstract
The digital transformation that, in the last twenty years, has affected every aspect of public and private reality, generating digital data that can be used in various ways for tax purposes, poses significant challenges in defining the relationship between taxpayers and national Tax Administrations. Indeed, the translation of economic traffic onto a digital level and the consequent possibility of monitoring the fiscal behaviour of taxpayers with tools offered by modern technologies has required each State to adopt mindful policies, aimed at balancing needs to combat illegal or harmful tax practices with respect for the right to privacy and confidentiality claimed by such subjects.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
