Supervisors info:
Ιωάννης Ζ. Δρόσος, Καθηγητής,Νομικής, ΕΚΠΑ
Summary:
One of the most important issues that has raised concerns in respect of constitutional law about the procedure of tax control, is that of the invasive powers of tax authorities in the economic activity of the taxpayer. It can’t be disregarded the provision of a wide range of powers to the authorities in the field of tax control, which most of times have the result to be imposed too many and heavy sanctions. However, the aforementioned powers do not exist with no reason because they are related with the special institutional characteristics themselves and the purposes that try to accomplish. Either for the reason that the aforementioned procedure of tax control has constitutional foundation, or for the reason that its role has been related, especially during the last years, with special objectives against tax evasion, the Tax Authority is equipped with control “weapons” and powers, constitutional enshrined, which the taxpayer is difficult to defend. Actually, if we exclude the discussing guarantees of respect from the procedure of tax control, apart from the problems of legitimacy, this will conclude to the loss of the confidence between Tax Authority and taxpayers, leading possibly to the increase of tax evasion and the revenue of tax loss. Therefore, it would be claimed that, during the tax control, there is the biggest necessity than in any other filed, for achieving a balance between the constitutional obligation of the Tax Authority to determine the taxable amount and to assess the taxes on the one hand, and the determination of the powers of Tax Authority and of the rights and guarantees of taxpayers on the other hand.
For that reason, though this master thesis, is tried to be underlined that the requirement of respecting the constitutional rights and principles, such as the right to a hearing, the right of data protection and the principle of proportionality, despite all the occasional needs, is the only requirement to be reached in the most effective and compliant to the law way any objective, which is regarded as a public interest.
Keywords:
tax control, tax evasion, rights, constitutional rights, principle of portionality, right to a hearing, right of data protection, tax secrecy
