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Article . 2023 . Peer-reviewed
Data sources: Crossref
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Collaboration with local tax authorities providing tax information

Authors: Paweł Majka;

Collaboration with local tax authorities providing tax information

Abstract

Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies. Collaboration between authorities in this regard brings about numerous challenges related to limiting the scope of information provision and the procedure in which it occurs. It is crucial to have legal mechanisms that ensure an efficient process of providing information while protecting the taxpayer’s rights. There is no doubt about the need to limit, for example, tax secrecy when disclosing information about taxpayers to other public authorities as part of their duties. Any intrusion into the right to privacy should be balanced with both the public interest and the taxpayer’s interest. The existing regulations regarding the subject matter of information provision by local tax authorities and the list of entities entitled to request this information are considered clear and not raising any doubts in their application. However, regarding the procedure for providing information and the form in which disclosure or refusal should take place, legislative changes are necessary, including the introduction of an obligation to inform the taxpayer about the disclosure of their information.

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold