Conflict And Balance Between Taxpayers’ Right To Know And Information

With the awakening of right consciousness,more and more taxpayers begin to pay attention to the exercise of right.On the one hand,taxpayers can exercise their right to know the needed information to obtai n taxrelated information and supervise the administrative actions of tax authorities;on the other hand,taxpayers can also exercise their right to information to avoid infringement of their own tax-related confidential information,the taxpayer’s right t o know and the right to information,to information coexist as two sides of a coin.In practice,such a dilemma often arises when a taxpayer of one party applies for the disclosure of tax-related information of a third party,improper disclosure of inform ation by tax authorities is extremely easy to damage the information rights of third-party taxpayers,thereby infringing upon their personal or property rights;however,if the tax authorities decide not to disclose or improperly disclose,it may damage th e applicant’s right to know,affecting the taxpayer’s tax collection enthusiasm and degree of cooperation.On the one hand,the legislation and judicature in dealing with the disclosure of tax-related information in China’s current law are not perfect enou gh,and the regulations on the limits and ways of applying for the disclosure of tax-related information are not clear.On the other hand,in the process of administrative law enforcement,the tax authorities may be reluctant to perform the duty of balanci ng the interests between the taxpayer’s right to know and the right to information.In this case,it is particularly important to define the scope of reasonable disclosure of tax information,perfect the law enforcement system of tax authorities,and provi de relief system for taxpayers.Based on the background of tax information disclosure,this paper analyzes reasons for the conflict between the right to know and the right to information of Chinese taxpayers in practice and legislation,in order to provide a feasible path of right balance to complete the exercise of taxpayer’s rights.In this paper,the relevant case data in the last ten years are analyzed and studied,and from the perspective of tax authorities’ law enforcement,some suggestions are put fo rward.These two points are rare research methods and ideas in the theoretical research in this field in China.At the same time,they are the main contribution and innovation of this paper.In order to realize the research goal,this article first carries on theoretical research to the information such as the tax information disclosure,the taxpayer right to know and the Taxpayer Information Right’s concept,the characteristic,the connotation and so on.Also it points out the reason of conflict between th e taxpayer’s right to know and the third-party taxpayer’s right to information when apply the tax information disclosure complying with the law as well as the conflict between the scope of protection of the two parties’ rights in laws and regulations.Secondly,through the data analysis of the relevant cases in recent ten years,the paper summarizes the problems encountered by tax authorities in dealing with the disclosure of tax-related information from typical cases.Then,combining practice with our coun try’s legal provisions,this paper concludes that there are three problems in the tax-related information disclosure legal norms the and the protection of taxpayers’ right to information in our country: legislative issues of low level,unclear scope,poor operability and relative latency,judicatory issues of lacking right relief system and unreasonable legal liability,enforcement issue that the tax authorities’ failure to balance the interests between taxpayer’s right to know and the right to information.At the end of the paper,the author points out the theoretical basis of the balance between the taxpayer’s right to know and the right to information,puts forward to proposals regarding legislation perfection,judicial relief and law enforcement system c onstruction,trying to realize the balance between the taxpayers ’ right to know and the third-party taxpayer’s right to information in the disclosure of tax information from legal system,right relief and tax authorities practical operation.