Research On The Protection Of Taxpayer Information Rights In The Process Of International Exchange Of Tax Information

With the development of economic globalization and information technology,technologies such as the Internet and big data analysis have been widely used.Economic activities and information exchange have become very frequent worldwide,and the phenomenon of international tax evasion has become increasingly serious.The international organization has become aware of the necessity for countries to strengthen international tax cooperation.In recent years,the International Exchange of Tax Information(IETI)has become one of the important ways of international tax cooperation,aiming to enhance tax transparency and reduce tax evasion.However,Taxpayers have always been in a relatively weak position in the process the International Exchange of Tax Information,which is a tax behavior dominated by national public authority.In order to improve the efficiency of tax collection and management,governments around the world are increasingly using digital technology to collect and analyze taxpayer information.The risk of taxpayer information leakage,abuse,and improper transmission has greatly increased,and the phenomenon of information infringement has become more widespread.This further exacerbates the conflict between authorities and taxpayers.In order to adapt to the development of IETI in China,the level of taxpayer information protection should be gradually followed up and enhanced.Although the current international legislation provides structural ways to protect information,the specific implementation of the system still needs to be arranged by domestic law.In order to adapt to the development of international tax cooperation,China should improve the protection of taxpayers’ information rights.The basic viewpoint of this paper is that in order to promote tax governance and the formation of harmonious relationships between authorities and taxpayers,China should comply with the international trend,construct a mechanism for protecting taxpayers’ information rights,and provide more comprehensive and sufficient protection methods for taxpayers.To demonstrate this viewpoint,this paper adopts a progressive structure arrangement,which is specifically divided into four chapters.Chapter 1 discusses the current development of IETI,as well as the basic theories involved in it.It explores the nature of information rights and demonstrates the urgency and necessity of protecting taxpayers’ information rights.The main viewpoint of this chapter is that the taxpayer’s information right is a new type of right,rather than a specific type of privacy or property.Due to the increasing security risks involved in IETI,the idea of protecting taxpayers’ rights prevails around the world,the stringent requirements for data flow in international treaties,and the emphasis on information protection in Chinese legislation,the protection of taxpayers’ information rights has support in terms of both concepts and systems,which makes it necessary and feasible to construct the protection system of information right of taxpayers.Chapter 2 discusses the current situation and problems of taxpayer information protection in IETI.The main viewpoint of this chapter is that there are several problems in the protection of taxpayer information in China,such as lack of sufficient legal basis,high cost of information protection and inadequate relief mechanisms.Chapter 3 explores the framework of information rights protection provided by the OECD and EU in IETI,discusses the taxpayer information protection systems in the United States and Germany,which have more developed information protection mechanisms,and the trends of taxpayer protection in various countries around the world.It also conducts legal evaluation and comparative analysis of the information protection systems adopted by them,providing reference for proposing suitable taxpayer information protection systems for China in the future.The main viewpoint of this chapter is that China should improve legal system of rights protection at the legislative level,establish information classification protection and supervision mechanism,and improve various relief methods for taxpayers at the judicial level.Chapter 4 discusses the specific improvement ways of China’s taxpayer information protection system under the IETI from legislation,law enforcement,and judiciary levels.The basic viewpoints of this chapter are as follows: Firstly,it is recommended to improve the legal norms for tax related information protection.Firstly,the information rights of taxpayers should be recognized in China’s Tax Administration Law.Secondly,the content of taxpayer information protection in IETI should be improved,ensuring the specific rights of taxpayers.Confidentiality agencies should be established and punishment for information leakage should be increased.Secondly,it is suggested to improve the security guarantee system of tax related information flow from the law enforcement level.Firstly,specific measures from the already enacted Civil Code,Data Security Law,and Personal Information Protection Law should be referenced to provide comprehensive protection for the security of tax related information during its flow;Secondly,the principle of taxpayer information classification protection and exception should be established,and different protection methods should be adopted for sensitive information.Finally,a internal and external supervision model should be established.Thirdly,it is recommended to implement a mechanism for taxpayer rights relief at the judicial level.Firstly,improve the system of administrative reconsideration and administrative litigation to enhance the effectiveness of information protection.Secondly,establish civil and criminal relief mechanisms for taxpayers to improve the rights protection system.Finally,actively utilize the advantages of the Internet to improve dispute resolution efficiency,strengthen the use of non litigation relief channels to reduce the cost of information protection.Finally,introduce international tax arbitration procedures to strengthen the overseas protection of taxpayers’ information rights,and ultimately achieve dual protection of international and domestic rights relief.