The Research On Privacy Right Of Taxpayer

Privacy as an important civil right, relates to the individual private life space and many vital interests. Along with the deepening of reform and opening up in our country, the taxpayer's privacy protection problems highlights, tax authorities infringe upon taxpayers privacy frequently occurred, and difficult or rare can get relief, perfect the taxpayer privacy protection to become broad taxpayers' inner demands and tax authorities urgently need to face the problem. This article from the concept of privacy and content analysis, the content of the taxpayer privacy defines the taxpayer privacy protection, and to explore the theory basis, inspects the United States, Germany and Japan, the taxpayer privacy protection system design and practice, in combination with taxpayer privacy protection existing problems, and advances some improving relevant legislation, enhance the taxpayer and taxation authority interaction, perfect judicial remedy measures for improvement.