The Profiling in Tax Law and the Protection of the Personal Data of Taxpayers in Portuguese Law
Keywords:
Profiling, Personal Data, Tax, Taxpayer’s Protection, Artificial Intelligence
Abstract
Artificial intelligence is an increasingly important tool for society, allowing, with its benefits, to practice acts that, under normal conditions, would be achieved more slowly and time-consuming. However, the use of artificial intelligence is a tool that, from a legal point of view, is axiologically problematic, as this instrument ends up using a large set of data and information that often proves to be personal and that therefore, they deserve the protection of the law.
The artificial intelligence also turns out to be of enormous value to the Tax Law, because the use of this allows great advantages, both for the taxpayers, but mainly for the State, which achieves greater efficiency in the management of the tax system, translating into higher tax revenues. In this area too, however, its use is not without doubts, since the management of taxpayers' data and information can sometimes conflict with rights that taxpayers enjoy and which, from the axiological point of view, also deserves protection from the law.
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References
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Politou, E. (2019). Profiling tax and financial behaviour with big data under the GDPR. Computer Law & Security Review. 10.1016/j.clsr.
Ribeiro, J. S., & Carrero, J. (2019). Limite ao uso da inteligência artificial no controlo fiscal: a experiência francesa (Décision n.º 2019-796 DC). Cadernos de Justiça Tributária, (26), Out-Dez.
Rico, L. R. (2019). La elaboración de perfiles en el contexto del marketing personalizado. Comunicaciones en propiedad industrial y derecho de la competencia N.º 86, Enero-Abril, 137-155.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, 8(4), 1-19.
Schwartz, P., & Solove, D. (2011). The PII problem: Privacy and a new concept of personally identifiable information. New York University Law Review, 86, 1814–1894.
Seer, R. (2020). Proteção de dados e tributação na Alemanha: repercussões do Regulamento Geral sobre Proteção de Dados. Revista Jurídica da Presidência - Brasília, 22(126) Fev./Maio, 20-47.
Silva, H. F. (2014). , Privatização do Sistema de Gestão Fiscal. Coimbra: Coimbra Editora.
Silva, H. F., & Rocha, J. F. (2019). Teorial Geral da Relação Jurídica Tributária. Almedina.
Soriano, A. G. (2012). Toward an automatic but asymmetric exchange of tax information. Estudios sobre Fraude Fiscal e Intercambio Internacional de Información Tributaria.
Stefanelli, S. (1999). Diritto e Intelligenza artificiale. Alcune riflessioni nell’ambito del paradigma argomentativo. Informatica e diritto, XXV Annata, 8(1).
Carrero, J. M. (2009). El derecho de los contribuyentes al secreto tributario Fundamentación y consecuencias materiales y procedimentales. Netbiblo.
Cockfield, A. (2010). Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights. University of British Columbia Law Review, 42.
Cockfield, A. (2010). Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward a Multilateral Taxpayer Bill of Rights. University of British Columbia Law Review, 42, 2010.
Cockfield, A. J. (2016). Big Data and Secrecy. 18 Fla. Tax Rev. 483, University of Florida.
Cockfield, A., Hellerstein, W., & Lamensch, M. (2020). Taxing Global Digital Commerce. The Netherlands: Wolters Kluwer.
Comissão Europeia. (2020). Livro Branco sobre a inteligência artificial - Uma abordagem europeia virada para a excelência e a confiança. Bruxelas.
Corte-Real, P., Gouveia, J. B., & Cardoso Da Costa, J. (1992). Breves reflexões em matéria de confidencialidade fiscal. Revista de Ciência e Técnica Fiscal, n.º 368, Boletim da Direcção- Geral das contribuições.
D. Blank, J., & Mason, R. (2014). Exporting FATCA . 142 Tax Notes, Forthcoming NYU Law and Economics Research Paper N.º 14-05, 1245-1250.
Dados, G. D. (2017). Guidelines on Automated individual decision-making and Profiling for the purposes of Regulation 2016/679. http://ec.europa.eu/justice/data-protection/index_en.htm
Dados, G. D. (2018). Obtido de Orientações sobre as decisões individuais automatizadas e a definição de perfis para efeitos do Regulamento (UE) 2016/679. https://www.cnpd.pt/bin/rgpd/docs/wp251re.
Drüen, K.-D. (2003). Verfassungsfragen der digitalen Außenprüfung. Steuer und Wirtschaft, 205-221.
Etzioni, A. (2015). A cyber age privacy doctrine: More coherent, less subjective, and operational. Brooklyn Law Review, 80(4), 1263–1308.
Fedaghi, S. (2012). Experimentation with personal identifiable information. Intelligent Information Management, 4(4), 123–133.
Foundation, B. (2018). Artificial intelligence in taxation A case study on the use of AI in government. Centre For Public Impact.
Hildebrandt, M. (2009). Who is Profiling Who? Invisible Visibility. Gutwirth S., Poullet Y., De Hert P., de Terwangne C., Nouwt S. (eds) Reinventing Data Protection?. Springer.
Holmes, D. (2017). Big data: a very short introduction. Oxford University.
Lavermicocca, C. (2011). Tax risk management practices and their impact on tax compliance behaviour - The views of tax executives from large Australian companies. eJournal of Tax Research. 9, 89-115.
Marques, P., & Costa, C. (2013). A Liquidação de Imposto e a sua Fundamentação. Coimbra: Coimbra Editora.
Masseno, M. D. (2019). Como A União Europeia Procura Proteger os Cidadãos - Consumidores em Tempos de Big Data. Revista Eletrônica do Curso de Direito da UFSM,14(3).
Miranda, J., & Medeiros, R. (2010). Constituição Portuguesa Anotada, Tomo I. Coimbra.
OECD. (2007). Working Paper 5: Risk Management. Tax Intermediaries Study.
OECD. (2016a). Advanced Analytics for Better Tax Administration. Organisation for Economic Cooperation and Development. https://www.oecd.org/publications/advanced-analytics-for-better-tax-administration-9789264256453-en.htm
OECD. (2016b). Technologies for Better Tax Administration: A Practical Guide for Revenue Bodies. Obtido de Organisation for Economic Co-operation and Development: https://www.oecd.org/publications/technologies-for-better-tax-administration-9789264256439-en.htm
OECD. (2017). Country-by-Country Reporting Handbook on Effective Tax Risk Assessment. Paris.
OECD. (2019). Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government. Obtido de Organisation for Economic Cooperation and Development.: http://www.oecd.org/ctp/unlocking-the-digital-economy-guide-to-implementing-application-programming-interfaces-in-government.htm
Ojanen, T. (2014). Privacy is more than just a seven-letter word: The Court of Justice of the European Union sets constitutional limits on mass surveillance: Court of Justice of the European Union Decision of 8 April 2014 in Joined Cases C-293/12 and C-594/12, digital right. European Constitutional Law Review, 10(3), 528–541.
Pesciotta, D. (2012). I’m not dead yet: Katz, Jones, and the Fourth Amendment in the 21st century. Case Western Reserve Law Review, 63, 187.
Pica, L. M. (2021). The New Challenges of Artificial Intelligence, Profiling and Bigdata Analysis By Tax Administrations: Will The Right to Meet These New Challenges Be Shown? Top 10 Challenges of Big Data, 87-102.
Politou, E. (2019). Profiling tax and financial behaviour with big data under the GDPR. Computer Law & Security Review. 10.1016/j.clsr.
Ribeiro, J. S., & Carrero, J. (2019). Limite ao uso da inteligência artificial no controlo fiscal: a experiência francesa (Décision n.º 2019-796 DC). Cadernos de Justiça Tributária, (26), Out-Dez.
Rico, L. R. (2019). La elaboración de perfiles en el contexto del marketing personalizado. Comunicaciones en propiedad industrial y derecho de la competencia N.º 86, Enero-Abril, 137-155.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, 8(4), 1-19.
Schwartz, P., & Solove, D. (2011). The PII problem: Privacy and a new concept of personally identifiable information. New York University Law Review, 86, 1814–1894.
Seer, R. (2020). Proteção de dados e tributação na Alemanha: repercussões do Regulamento Geral sobre Proteção de Dados. Revista Jurídica da Presidência - Brasília, 22(126) Fev./Maio, 20-47.
Silva, H. F. (2014). , Privatização do Sistema de Gestão Fiscal. Coimbra: Coimbra Editora.
Silva, H. F., & Rocha, J. F. (2019). Teorial Geral da Relação Jurídica Tributária. Almedina.
Soriano, A. G. (2012). Toward an automatic but asymmetric exchange of tax information. Estudios sobre Fraude Fiscal e Intercambio Internacional de Información Tributaria.
Stefanelli, S. (1999). Diritto e Intelligenza artificiale. Alcune riflessioni nell’ambito del paradigma argomentativo. Informatica e diritto, XXV Annata, 8(1).
Published
2021-07-15
How to Cite
Pica, L. M. (2021). The Profiling in Tax Law and the Protection of the Personal Data of Taxpayers in Portuguese Law. Revista De La Facultad De Derecho, (51), e2021n51a4. https://doi.org/10.22187/rfd2021n51a4
Issue
Section
Doctrine
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