Remote Prosecutorial Monitoring of Tax Authorities: Legal Foundations, Limits and Safeguards
Abstract
This article studies the legal nature of remote prosecutorial monitoring of tax authorities in the conditions of digital tax administration. The key problem is not whether prosecutors can use electronic information, but how to use it without replacing the powers of tax bodies or weakening the rights of taxpayers. Based on the legal questions and original proposals developed in the author's research, the paper distinguishes remote monitoring from a formal prosecutorial inspection, considers the legal meaning of digital risk signals, and examines access to information protected by tax secrecy. The methods are doctrinal analysis, comparison of legal concepts, and analysis of practical situations described in the dissertation. The study argues that remote monitoring should be a preparatory, analytical form of prosecutorial work rather than an automatic route to legal measures. It proposes a clear sequence from reliable source data to independent legal assessment and explains the roles of proposed amendments to the Law on the Prosecutor's Office and the Tax Code. Its main finding is that technology can support legality only when the limits of access, data protection, human review and records of electronic actions are established in advance.
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References
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