The impact of GDPR on European Name & Shame tax defaulter lists

摘要

This research analyses and compares tax defaulters' lists in Europe from the legal perspective arising from the introduction of the General Data Protection Regulation. We examined various regulatory systems which reflect a cross section of these 'Name & Shame' lists in Greece, Ireland, Portugal, Spain and the United Kingdom. Our findings indicated some legal aspects that contravene the GDPR rules. As a solution we propose a minimum standard model that allows for the publication of tax defaulter information without impinging on citizens' fundamental rights. (C) 2019 Bernardo D. Olivares Olivares. Published by Elsevier Ltd. All rights reserved.