Open AccessThe Digital tax system in the light of GDPR
Author(s) -
Martin Daňko,
Petra Žárská
Publication year - 2018
Publication title -
bratislava law review
Language(s) - English
Resource type - Journals
eISSN - 2644-6359
pISSN - 2585-7088
DOI - 10.46282/blr.2018.2.2.120
Subject(s) - digital economy , relation (database) , state (computer science) , data protection act 1998 , general data protection regulation , tax administration , business , member states , accounting , public economics , internet privacy , economics , tax reform , european union , political science , computer security , computer science , economic policy , law , database , algorithm
The digital tax system is becoming extremely essential in the modern world. As we look at the system itself as a great benefit for its users and states as well, we tend to forget the role of personal data within it. Personal data play crucial role in the errorless digital tax system. The new regulation of EU, General Data Protection Regulation is addressing processing of personal data within the state administration of EU member states. The aim of this article is to examine the effect of GDPR on the digital tax system and encourage wide academic and public discussion in relation to processing of personal data in the digital tax system.