The Conflict And Balance Between Tax-Related Information Management And Taxpayers’ Information Rights In The Era Of Big Data

While human rights continue to develop,in the field of fiscal and taxation law,taxpayer rights have also received more and more attention,countries are gradually developing from treasuryism to taxpayer centrism,the relevant taxpayer rights protection movement in the West is developing rapidly,and its concept of taxpayer rights centrism has gradually penetrated the hearts of the people.Especially in the past decade,developed or developing countries have formulated or are formulating or preparing to formulate laws and regulations related to taxpayer rights.Since the information revolution in the 20 th century,information technology has developed explosively,and technologies such as the Internet,cloud computing,and artificial intelligence have been continuously updated.Tax collection and management continue to deepen the integration with big data,tax authorities gradually improve the various tax collection and management methods with data technology as the core method,and China’s tax collection and management has gradually shown the characteristics of informatization.However,with the advancement of tax collection and management technology,the infringement of taxpayers’ information rights will be further deepened in the regular tax collection and management activities.The tax authorities of various countries or regions have used Internet technology to continuously expand the management of taxpayers’ tax-related information,which is actually expanding the interference of state power in individual rights,and the conflict between state power and individual rights has become more intense.In the context of big data,the use of big data by tax authorities for information collection,data retention and collation,and utilization is more likely to infringe on taxpayers’ information rights,which may intensify the conflict between tax collection and management and taxpayers’ information rights,which is obviously not conducive to national tax collection and management,taxpayer rights protection,and may also affect the construction of trust relationship between taxpayers and tax authorities.How to protect personal information and organize group data is an important issue of common concern to governments,private organizations and academia.This article is mainly divided into five parts.The first part first elaborates on the taxpayer’s right to information and analyzes the legality of the taxpayer’s information right protection.This paper focuses on the analysis of taxpayers’ right to information,because domestic academic circles have different views on the scope of taxpayers’ information rights.Starting from the analysis of taxpayers and taxpayers’ tax-related information,this paper draws the concept of taxpayers’ information rights on the basis of summarizing the theories of other scholars.Secondly,the management of tax-related information of tax authorities is discussed,and its legitimacy is analyzed.In the context of the era of big data,due to the great development of information technology,tax authorities need to update the management methods of tax-related information and deeply integrate with big data.The second part mainly discusses the performance of the conflict between taxpayers’ information rights and tax authorities’ information management in the context of big data.Taxpayers want to actively control and protect their tax-related information from the infringement or abuse of tax authorities and relevant third-party entities,and the premise for tax authorities to exercise tax collection and management activities is to obtain taxpayers’ tax-related information.Therefore,there is a natural conflict between the right to manage tax information and the protection of taxpayer information rights.This paper analyzes the conflict between the two from the three aspects of information collection,retention and use of tax collection and management activities by tax authorities,and the expansion of the information management power of tax authorities due to the tax authorities’ promotion of the tax-related information sharing system has aggravated the conflict between the two.The third part mainly discusses the reasons for the conflict between information management of tax authorities and the protection of taxpayers’ information rights.First of all,from the root causes of conflict,on the one hand,the two represent public power and private rights,which are naturally conflicting.On the other hand,the increasing value of data information has led to the increasing economic value of tax information and intensified the competition for information between information owners and government departments and third parties.Another important reason is that the meaning of taxpayers’ right to information is not clear.In addition,the lack of awareness of the protection of taxpayers’ information rights and the lack of legal design discuss the problem of insufficient protection for taxpayers.Finally,the tax authorities’ responsibility settings are not perfect,and the accountability mechanism is immature.The fourth part mainly analyzes the foreign experience represented by the United States and Germany,the most important of which is the California-US model and the German-EU model.Developments in tax information management in the United States and Germany and the protection of taxpayers’ rights to information are discussed,respectively.In order to provide a reference for the last chapter,China’s path to balance the tax authorities’ tax-related information management and taxpayers’ information rights.The fifth part discusses the Chinese path of balancing tax-related information management and taxpayer information rights protection in the era of big data.First of all,the ultimate value of the two is consistent,which lays the foundation for a balance between the two.Second,it is necessary to clarify the meaning of taxpayers’ information rights and reach consensus on some basic definitions.It is also necessary to improve the taxpayer’s right to information,clarify the boundaries of rights,improve the legal design of the taxpayer’s information right,in addition to increasing the rights protection provisions,but also provide a variety of rights remedies.Finally,improve the tax information management mechanism,hierarchical management of information,and improve the accountability mechanism of the tax authorities from the inside and outside.