Taxpayer's privacy. Issue seen as one of tax challenges

It has become difficult to deal with the increasingly complex and, in fact, disturbing tax reality. That is because solutions, often based on gathering and processing tax information, are being sought to remedy identified difficulties (e.g. combating tax evasion and tax avoidance), while failing to see that fixing one tax problem makes way for another. The taxpayer has the right to privacy, guaranteed at different levels of regulation. However, privacy is subject to limitations, and lawmakers are introducing a variety of regulations that have a detrimental impact on the scope of the taxpayer's inviolable sphere of privacy. It is the aim of this paper to present the issue of the invasion of the taxpayer's privacy that is currently occurring, identify its source and, against this background, make some observations regarding the need to increase the protection of the taxpayer's privacy. Based on a solid legal, as well as judicature analysis and a literature review that provides good theoretical insights to define and understand one of the challenges of upcoming tax reality, a mixed-method, related to the functional approach, has been utilized for this paper.