Taxpayers' Information Data Mining by a Tax Administrator Regarding the New Personal Data Protection Legislative
2017
Abstract
One of the method for analysing data available to a tax administrator is data mining. With data mining, it's possible to find new information and relations hidden until now within available data.
Thus, data mining is a useful technique simplifying the tax administration. On the other hand, this mining interferes with taxpayers' privacy.
Moreover, if one considers the subject to be the mining of natural persons' data, such mining constitutes a processing of personal data. This article focuses on legal regulations concerning data mining of taxpayers and other entities carried by the tax administrator during tax administration, especially in relations to the new personal data protection legislation resulting from European Union law.