| Abstract [eng] |
Implementation of the EU General Data Protection Regulation in the Activity of Tax Administrator. A digitised and standardised tax administration increases the productivity of the tax authority and meets the needs of the modern society. However, the transfer of data to the electronic space also poses serious challenges to guaranteeing the rights of data subjects, namely their right to the protection of their personal data. Therefore, risk management is integral to the operations of the tax authority where data protection is concerned. Being an independent data controller, the tax authority has the primary responsibility of being compliant with the GDPR and with other sources of data protection law. The master's thesis provides a comprehensive assessment of the operations of the tax authority and the legal acts regulating these operations in respect of the GDPR. In order to ensure consistency, the first part of this paper describes the fundamental elements of the research theme, i.e. tax administration, data protection law and their relationship, which is principally disclosed in the first paragraph of the abstract. The second part of the paper provides a focused analysis of the main provisions of the GDPR and demonstrates the specialised role of the legislator in ensuring the operational compliance of the state institutions with the GDPR. Finally, the third part of the thesis discusses the correlation between the elements of the specific data processing operations performed by the tax authority, their regulation in legal acts and the requirements established in the data protection law. The preliminary review reveals gaps in the implementation of the GDPR in the operations of the tax authority. The conclusion of the thesis provides a focused discussion of the challenges posed by the GDPR and its specialised legal regulation (i.e. the legal regulation of electronic communications) to the tax authority and other public sector entities. |
