Cybersecurity. A key element for the integrity of the tax system

Tax Administrations (TAs) use new technologies in order to perform their main roles in a more effective way. Their functions have two dimensions: the provision of e-services (e.g., e-registry, e-filling, pre-populating tax returns, online chats, etc.) and the enforcement of tax obligations. While the performance of these two functions benefits largely from the use of new technologies, this leads to higher cybersecurity risks for TAs, tax intermediaries, and taxpayers. There is a need for TAs and tax intermediaries, as guardians of the information entrusted by individuals, to deploy adequate cybersecurity policies in order to protect taxpayers’ data. Failure to fulfill this obligation might lead to the infringement of taxpayers’ rights and reputational damages for these organizations with the corresponding loss of trust from general public.