A New Digital Paradigm in the Tax Authority– Taxpayer Relationship. A Starting Point

Abstract

This paper examines the emergence of a new digital paradigm in the relationship between the tax authority and taxpayers, within a context marked by the health crisis, fiscal pressure, and accelerated technological change. It argues that the Tax Administration must incorporate digital tools, real-time information systems, and more efficient control mechanisms in order to strengthen tax collection and improve fiscal management. However, it also warns that this transformation cannot take place outside the constitutional principles that protect taxpayers. The central issue is how to reconcile collection efficiency, digitalization, fiscal transparency, and respect for individual rights. The paper highlights structural challenges such as insufficient connectivity, unequal technological literacy, the processing of personal data, and the risk of infringing the right to privacy. Its conclusion is that the new digital tax model must be built upon legality, reasonableness, administrative due process, and constitutional protection of taxpayers’ fiscal information.