A Preliminary Study on the Legal Protection of Taxpayer's Right to Information in China under the Background of Big Data
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School of Law,Renmin University of China,Beijing 100872
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Published
2020-11-16
Issue Date
2020-11-11
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 soonNot 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 dataWhen 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 taxrelated 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 ChinaAimed 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.
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