The Conflict And Balance Of Information Management Power Of Tax And Taxpayers' Rights

With the advent of the information age,information data is produced,shared,excavated and applied in a large number,and the personal and property rights and interests behind it are becoming more and more complicated,and the extension of legal relationship subjects and information data collections is gradually coincident.In the era of change,the protection of taxpayers' rights has always been an important issue in the theory and practice of fiscal and taxlaw.In the process of the gradual development of the big data era,the conflict information management power of tax authorities and taxpayer's rights protection under the validity requirement of tax collection and management gradually appears,and the coordination of interests between the state tax power and the taxpayer's right becomes an urgent problem under the background of big data.In the face of information asymmetry in the collection relationship,the construction of tax information sharing system should not only be based on the realization of tax collection and management rights,but also to safeguard the rights of taxpayers as the center to achieve substantive fairness.Currently in tax information management,the protection of taxpayers' rights is not perfect,the liability provisions for tax collection and administration agencies are too general,the rights and obligations of the third institutions are not clear,cause conflicts of interest are becoming more and more prominent.Based on this,this paper focuses on the conflict between the exercise of information management power of tax authorities and the rights of taxpayers,in order to carry out checks and balances between the two powers(interests)and construct a balance mechanism between tax administration authorities and taxpayers.This paper is divided into five parts:The first part of the tax information management authority and taxpayer rights overview.This paper focuses on the emergence of tax information management authority and its legitimacy,rationality,and current development.Secondly,it clarifies the scope of taxpayer's right,and the management right of tax information will mainly conflict with taxpayer's right to privacy and know,so as to introduce the content of taxpayer's right to privacy and know in tax information management,which will pave the way for the following conflict typology analysis.The second part is the typology analysis of the conflict between tax information management right and taxpayer's right.In tax information management,the tax authorities' exercise of information collection right,tenure right and use power all have some conflicts on the taxpayer's right to privacy and know.The third part analyzes the root of the conflict from the shallow to the deep.The surface reason of the conflict lies in the value of the tax information itself,and then the imbalance of the power and responsibility of the information management of the tax authorities deepens the conflict,and the deep reason is the difference of the intrinsic value pursuit between the public power and the private power.The fourth part draws lessons from the experience of foreign system and analyzes how to balance the conflict between tax information management right and taxpayer's right to privacy and know.The fifth part constructs the path of checks and balances between tax information management right and taxpayer right,which should improve the protection of taxpayer's rights on the basis of following the principle,stratify taxpayer's information and adopt different management methods and strict information management procedure of tax authorities,and strictly set up accountability mechanism for tax infringement.