The Digital tax system in the light of GDPR


  • Martin Daňko Comenius University in Bratislava, Faculty of Law
  • Petra Žárská Comenius University in Bratislava, Faculty of Law



data protection, GDPR, tax, digital tax system, public tax authorities


The digital tax system is becoming extremely essential in the modern world. As we look at the system itself as a great benefit for its users and states as well, we tend to forget the role of personal data within it. Personal data play crucial role in the errorless digital tax system. The new regulation of EU, General Data Protection Regulation is addressing processing of personal data within the state administration of EU member states. The aim of this article is to examine the effect of GDPR on the digital tax system and encourage wide academic and public discussion in relation to processing of personal data in the digital tax system.


HUDECOVÁ, I. et al.: Regulation on the protection of natural persons with regard to the processing of personal data – GDPR. Commentary. Bratislava: Eurokódex, 2018. 700 pages.

NULÍČEK, M. et al.: GDPR. General regulation on the protection of personal data. Commentary. Praha: Wolters Kluwer, 2017. 544 pages.

NARVADHA, V. – ROBIN, N. – YOGESH, K. D.: What determines success of an e-government service? Validation of an integrative model of e-"ling continuance usage. In: Issues Government Information Quarterly, Vol. 35, 2018, pp. 161-174. DOI:

BERNARDO, D. O.: Technological innovation within the Spanish tax administration and data subjects’ right to access: An opportunity knocks. In: Computer Law & Security Review, Vol. 34, 2018, pp. 628-639. DOI:




How to Cite

Daňko, M., & Žárská, P. (2018). The Digital tax system in the light of GDPR. Bratislava Law Review, 2(2), 183–190.