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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This article presents a general analysis of how user autonomy in the internet cloud is increasingly put into jeopardy by the growing comfort and efficiency of the user-interface. Although this issue has not been, thus far, explicitly addressed by the law, it is a fundamental ethical question that should be carefully assessed to guide the future