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Research On Taxpayer 's Rights Protection In Tax Information Exchange System

Posted on:2015-02-13Degree:MasterType:Thesis
Country:ChinaCandidate:X L YangFull Text:PDF
GTID:2176330431497502Subject:International Law
Abstract/Summary:PDF Full Text Request
In the context of economic globalization, goods, capital, people and other factors of production configurate in the global, multinational taxpayers use national tax differences and tax law loopholes to evade taxes more rampantly. Governments realize that in order to effectively combat cross-border tax evasion behavior the only method strengthens international cooperation. Exchange system of tax information is an important way of international tax cooperation mechanisms. Recently, OECD, the EU, the G20and other international organizations and governments are working hard to improve the tax information exchange system, and deepen international tax cooperation. Exchange of tax information exchanges tax information for taxpayers.In the process of exchange of tax information, the interests of the taxpayer is likely to have been violated. Protection of taxpayers’ rights should be regarded as an important part of the exchange of tax information system, but looking at the current provisions of the relevant international legal documents, it has almost ignored the protection of the rights of taxpayers.To protect the rights of taxpayers in the exchange of tax information is essentially a conflict of tax information exchange in order to balance the effectiveness and proper protection of the rights of taxpayers.This paper studys the exchange of tax information system to protect the rights of the taxpayer.Firstly this paper discusses the basic theory of tax information exchange system, focusing on analysis of the concept, features, and the way the tax information exchange.Secondly this paper arounds the current tax information exchange relevant international legislation, tax information confidentiality and participation rights enjoyed by the taxpayer is the core, and discusses the tax information exchange system in the protection of taxpayers’ rights. Taxpayer confidentiality of tax information is the core of substantive rights of taxpayers, mainly in tax information exchange system in the realization of the right by protecting the confidentiality rules.The taxpayer participation right is the core of the protection of the right to participate in the procedural rights of taxpayers, which are integrationally enjoying the right to be informed, the right to negotiate and involvement of rights.The last but not the least, this paper is basis of the analysis and discussion of tax information exchange system of the general theory and international legislation to protect the rights of taxpayers, the paper will be a problem eventually settled in our country to protect the rights of taxpayers Tax Information Exchange System. Through the analysis of the tax information exchange system to protect the rights of taxpayers in the current situation, combined with other relevant national legislation and international practice, to improve our proposed tax information exchange system to protect the rights of taxpayers relief from both of the legislation and the rights.
Keywords/Search Tags:international taxation, exchange of information, taxpayer rights
PDF Full Text Request
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