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http://hdl.handle.net/11320/12137
Tytuł: | Electronic Signature of the Taxpayer in Times of COVID-19 |
Autorzy: | Goździaszek, Łukasz |
Słowa kluczowe: | COVID-19 electronic signature e-sign law tax |
Data wydania: | 2021 |
Data dodania: | 24-lis-2021 |
Wydawca: | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 26 nr 4, 2021, s. 111-120 |
Abstrakt: | The aim of the article is to present the legal provisions used to identify taxpayers (and similarly other entities) using electronic communication in the times of COVID-19, in the light of the construction of public ICT systems for submitting declarations and applications. The COVID-19 pandemic accelerated the IT transformation, including the benefits of switching to digital tools, unless the legislator had already imposed an obligation to use electronic communication. For tax purposes, the range of possible signatures has not been limited to a qualified electronic signature, a trusted signature, a personal signature, and possibly a simple identity verification mechanism using an account in an ICT system secured only with a password. It is often used to sign the so-called “authorization data” (“tax data”). The new facilitations in the field of creating a trusted profile should translate into the popularization of the trusted signature, especially as there are more and more non-tax online services provided by public entities. |
Afiliacja: | University of Wroclaw, Poland |
Nota biograficzna: | Łukasz Goździaszek is Assistant Professor in the Research Centre for Legal and Economic Issues of Electronic Communication, at the Faculty of Law, Administration, and Economics, University of Wroclaw, Poland. |
E-mail: | lukasz.gozdziaszek@uwr.edu.pl |
URI: | http://hdl.handle.net/11320/12137 |
DOI: | 10.15290/bsp.2021.26.04.07 |
ISSN: | 1689-7404 |
metadata.dc.identifier.orcid: | 0000-0003-3843-5037 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2021, Vol. 26 nr 4 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_26_4_L_Gozdziaszek_Electronic_Signature_of_the_Taxpayer_in_Times_of_COVID_19.pdf | 125,41 kB | Adobe PDF | Otwórz |
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