The right to taxpayer privacy is a personality interest of the tax information combined with natural taxpayer identification, income property status and all in one. It directly related to its protection of the equal personality on the entire tax claims and debts of the taxpayer, as well as between taxpayers and countries. The people who are not tax-free, it can be said that one control the private information of the taxpayer, you can control a person's fundamental rights, so the right to taxpayer privacy becoming the market economy and the rule of law focus of attention.The right to taxpayer privacy is both a kind of privacy, but also a kind of information, which is the second generation product of the development of the right to privacy. In the second-generation development process of the right to privacy, the right to taxpayer privacy, to be the important one of the taxpayer rights, it enjoys the same second-generation right of control privacy rights, the dominant rights. However, due to tax information are often occupied by the tax administration authorities, how to configure the personality rights of the identity between the owner of tax information for taxpayers and tax administration agencies and other taxpayers is the key point to the protection. The right to taxpayer privacy origins from the taxpayer information, with the main naturally "human" rights of return, prompting people attention to the rights of taxpayer's body, while its moderate character of tax information privacy which promote the related parties to be the key point to the entire taxpayer privacy protection. With the development of Revenue National, another source of taxpayer privacy is tax, so when faced with social state of public contracts and the individual private contracts embedded in tax, in which the values and principles as the protection of the guide, is the center of the article location - of self-determination and equity.In order to protect the right to taxpayer privacy better, this article is divided into six parts to be explored. The first part is introduction; we study the basic background and research purposes, research methods, research scope and limitations, as well as existing literature research situation in this part.The second part is the basic definition of the right to taxpayer privacy, which is identification of the individual taxpayer tax information generated in the process of tax activities by the natural taxpayers, who enjoys claiming immunity from unlawful interference, to know what to collect, use, disposal and public of requests Right. in order to reflect the nature of its tax obligatory right, As the relevant subjects of the right to taxpayer privacy, should be divided into the private tax information owner and the tenant in possession of private tax information; the object of tax information is a result of the development of second-generation right to privacy, so It includes all personal information of the tax-related activities.Part III is the fundamental values of the protection of the right to taxpayer privacy, from the core of the basic object of the right to taxpayer privacy, the basic virtues of the tax information as a starting point. in the era of divided personality, in the development process of the individual and group self-I, tax information and the privacy fit with each other, tax information has a no bias value of Virtue - moderate character. While contractual construction and development of the tax countries, the personality of the taxpayer and the State Community become transformation, promoting division the taxpayer right, and also to protect the fundamental rights of taxpayers becomes into an opportunity to build a sound tax country. As for the taxpayer return to the right to the main personality, of converting the entire social status and contract amendment process, which is the most modern sense right traceability, and the pursuit of basic personality of human well-being.Part IV is the protection principles of the right to taxpayer privacy, namely, we outline and specific interpretation the two basic principles which is self-determination and the principle of fairness, through a comprehensive of the basic protection measures for countries around the world, and combined with the nature of tax debts.Part V and the last part are comparer with the protection of the right to taxpayer privacy situation of the major countries and regions in the world, through making clear of the protection situation of the world, we find the likes and differences; to the final, we find the defects of Taxpayer Privacy protection mechanisms and provide the possibility path and choices to improve them through such examination. |