税收征管信息化与纳税人隐私权的冲突与制衡

发布时间：2018-05-31 10:19

本文选题：纳税人隐私权 + 税收征管信息化　；参考：《吉林财经大学》2017年硕士论文

【摘要】：税收征管信息化是我国未来税收模式的发展方向,而纳税人隐私权的保护又是税收征管信息化过程中不得不面对的重要问题。税务机关在信息化的过程中收集纳税人大量的信息数据,对于纳税人信息该如何进行保护也成为了当下亟需解决的重要问题之一,对其二者的冲突与制衡进行研究不仅可以丰富隐私权理论,还可以满足税收征管信息化理论全方位布局的要求。纳税人隐私权为纳税人的私人空间划定的界限,防止国家权力的侵害是其重要的价值取向。税收征管权的实现,应当以查明纳税人的真实税收负担能力为前提,从纳税人申报信息、税务机关自行收集信息、税收检查、第三人协税义务、国际税收情报交换制度,都与纳税人隐私权有着不同程度的冲突。从根源上探究,两者终极价值追求仍存在一致的基础。因此,必须通过制度的构建实现两者的相互制衡。
[Abstract]:The informationization of tax collection and management is the developing direction of our country's future tax collection mode, and the protection of taxpayer's right of privacy is an important problem that must be faced in the process of tax collection and management informatization. Tax authorities collect a large amount of information data from taxpayers in the process of informatization, and how to protect taxpayer information has become one of the important problems that need to be solved. The research on the conflict and balance between them can not only enrich the theory of privacy, but also meet the requirements of the overall layout of tax collection and management information theory. The taxpayer's privacy right delimits the boundary for the taxpayer's private space, prevents the encroachment of the state power is its important value orientation. The realization of the right of tax collection and administration shall be based on ascertaining the true tax burden ability of the taxpayer, reporting information from the taxpayer, collecting information by the tax authorities themselves, checking the tax revenue, the third party's duty of co-taxation, and the international tax information exchange system. There is a conflict with the taxpayer's right to privacy. From the root, there is still a consistent foundation for the ultimate value pursuit between the two. Therefore, we must realize the checks and balances between the two through the construction of the system.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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