Concepedia

Tax compliance and privacy rights in profiling and automated decision making

Luisa Scarcella

Internet Policy Review · 2019 · 33 citations · 17 references

DOIFull text

Open access

Concepts

Abstract

Information and communication technologies allow tax administrations to gather and process large amounts of data in order to individuate tax evaders. However, how to strike a balance between privacy rights and tax compliance?

References

17

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