Information and communication technologies allow tax administrations to gather and process large amounts of data in order to individuate tax evaders. However, how to strike a balance between privacy rights and tax compliance?
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There is an increase in the Orwellian nature of schemes and programmes being launched in India, in spite of the absence of concrete privacy and data protection laws. While a major step towards mass surveillance was taken a few years ago in the form of “Aadhaar”, the central and state governments have subsequently adopted schemes which involve