A Preliminary Study on the Legal Protection of Taxpayer's Right to Information in China under the Background of Big Data

ZHU Daqi, CAO Yang

Journal of Renmin University of China ›› 2020, Vol. 34 ›› Issue (6) : 118-130.

PDF(2066 KB)
主管:教育部
主办:中国人民大学
ISSN 1000-5420  CN 11-1476/C
PDF(2066 KB)
Journal of Renmin University of China ›› 2020, Vol. 34 ›› Issue (6) : 118-130.

A Preliminary Study on the Legal Protection of Taxpayer's Right to Information in China under the Background of Big Data

Author information +
History +

Abstract

As taxpayer's right to information and its legal protection draw high attention of all social circles increasingly,many issues carried on around them should be clarified soonNot only is the legal protection of taxpayer's right to information supported powerfully by needs in informatized practice of tax administration under the background of big data,but also promoted mutually with the trend of protecting taxpayer's rights and legislative trend of rights to personal information/enterprise dataWhen we look back on the history and current situation of the legal protection of taxpayer's right to information in China,we can find easily that there are many problems such as low rank of related legislation,many conflicts of provisions,weak accountability,unsmooth remedial approach and connecting mechanism,provisions of taxrelated information process and stratified protection with blanks and flaws,and so forth in the process of legal protection of taxpayer's right to information in ChinaAimed at these problems correspondingly,it is necessary to improve the legal protection of taxpayer's right to information in China further,which can be implemented in many specific ways such as legislation,tax administration and judiciary,and taxpayers themselves to ensure the successful achievement of the legal protection of taxpayer's right to information.

Key words

Big data / Taxpayer's right to information / Legal protection

Cite this article

Download Citations
ZHU Daqi, CAO Yang. A Preliminary Study on the Legal Protection of Taxpayer's Right to Information in China under the Background of Big Data[J]. Journal of Renmin University of China, 2020, 34(6): 118-130
PDF(2066 KB)

1773

Accesses

0

Citation

Detail

Sections
Recommended

/