Abstract
According to international statistics, Hungary has a high ratio of black economy. On December 31th of 2017, the number of registered corporations reached 1.7 million, of which 395 910 were registered in Budapest [1]. There is a clear need for such measures and developments that are aimed to track corporations at the e-government level, and such infocommunicational equipment and services that essentially promote the arrangement of data. Black employment is one of the most easily identified territories of the hidden economy. Employers must register the working hours, and they are also responsible for the factual, real and entire content of the registry. A number of entry systems are available which - besides ensuring electronic protection - are also suitable for registering the working hours. These systems, however, have both advantages and disadvantages, and different types of abuses have become widespread. The purpose of the study is to provide an overview of these systems based on their ability to reduce black employment and the limitations of their applicability from the point of data protection, with particular attention to the introduction of the General Data Protection Regulation of the European Union from 25 May 2018 in all member states. Employers manage data through their legitimate interest on web and telephone usage, control of emails, or even GPS-based location information. Likewise, legitimate interest is also the basis of the introduction of workplace monitoring systems. To reduce the size of the black economy, the use of an electronic system would be the most suitable tool - which would transfer the information extracted from the system to an immediate tax authority - based on the patterns of online cash registers or online billing programs. This, on the one hand, could provide the basis for the necessary identification and work documentation, but on the other hand, it raises the risk of excessive data handling, which is illegal.
Highlights
As a result of accelerating urbanization, our cities have to face new challenges
Hungary has a high ratio of black economy
To reduce the size of the black economy, the use of an electronic system would be the most suitable tool – which would transfer the information extracted from the system to an immediate tax authority – based on the patterns of online cash registers or online billing programs
Summary
As a result of accelerating urbanization, our cities have to face new challenges. Smart city theories are searching for solutions to the challenges of the present age, using the tools of the present age, primarily through the use of infocommunication technologies. Electronic work time recording systems are suitable for reducing black employment, these methods have disadvantages as well (Table 1) For these systems, it is very important that the logging data cannot be retrofitted so that they can provide stable, retrospective, analytical records for payroll and contribution disclosure. Widely used to record working time or to facilitate payroll, but there may be a number of areas or industries where they need to be introduced because of high security requirements which demand the biometric entry of the employees, and where the differentiation between employees and non-employees may only be made this way This conclusion must be based on an individual examination in each case [11]
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