Authors: Maria Priniotaki

Title: Digital Ethics and Taxpayer Rights

Abstract

Abstract

Over the last years the concept of taxpayer rights has evolved and matured. The concept of rights and more specific, the concept of taxpayer rights, though, comes relatively recently to the framework of numerous legal systems. Jurisdictions with no legislated taxpayer bill of rights, offer significant protection, often administratively, while others, as it is suggested, narrowly interpret the concept of taxpayer rights as a separate group of rights. However, as ever-smarter technology proliferates, digital ethics now matter more than ever, even for the taxpayer scope. While digital disruption provides powerful opportunities also for Tax Administration, it also threatens the traditional legal order under the light of proportionality, discrimination, equity and fairness, transparency in legal and administrative decision-making, security, privacy and confidentiality. Scope of this presentation is to provide an in depth analysis of the potential impacts, throughout the design, the creation, the implementation, the deployment, and the ongoing management of digitalization of Tax Administration, since there is a huge amount of potential risk and opportunity for both  government response and taxpayer rights.

Keywords : Digital ethics, Tax Administration , taxpayers rights, taxation