Tax Secrecy in the Context of Information Disclosure
in the Tax Proceeding
doc. JUDr. Mgr., PhD, Associate Professor, Academy of the Police Force in Bratislava
In this article, the author examines the legal aspects of tax secrecy in the Slovak Republic. Tax secrecy is a specific form of data protection, which have been identified during the execution of the tax administration. From the above provision, a positive and a negative definition of tax secrecy may be inferred. The definition of tax secrecy cannot be interpreted in theory, but in terms of practical application that also means often in the context of other procedural institutes, in correlation with other factors and with respect to the situation at hand. The duty to retain tax secrecy is primarily connected to the specific authority of financial administration. The restriction of such right is exclusively possible on the basis of the law.
* This paper is a partial output processed within the project Scientific Research Task No. 164/2011 entitled “Detection of tax fraud and tax crime.”