The Protection of Taxpayers' Rights: Focus on Information Privacy
| Autor: | Wei-Cheng Su, 蘇緯政 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The tax collection authorities possess plenty of taxpayer-related information (as defined in this article as “Tax Information”) which contains taxpayers’ identities, income, property, political affiliation, position on religion, medical and consumption records. Furthermore, Tax Information is totally private and often related to trade secrets of companies and intellectual property. Taking tax information related to Individual Income Tax as defined in Income Tax Act of R.O.C. for example, it contains the sources and the amount of the income, investment, deposits, donations to specific political parties or candidates, medical records, insurance portfolio, the dependents, and related private information of taxpayer. In addition, business tax may trigger the trade secrets issue because business tax often contains the details of goods or service and even the list of the clients.Moreover, the specifically selected goods and services tax, estate tax, vehicle license tax, land value tax, house tax are all related to individual’s financial situation or consumption records. Therefore, we shall be more careful when using the Tax Information and the collection, possession, use, transmission, exchange, reservation or disclosure of Tax Information shall be strictly protected in great care. In view of this, this article starts from the concept of privacy and information privacy, and compile the legal basis for the protection of taxpayers’ information privacy, and then articulate the development of the tax information privacy concept in Taiwan, which including tax investigation, obligation to assist the tax collection authorities for reporting the required information, and the disclosure pursuant to the laws. Furthermore, this article also describes the situations of protecting such information privacy of taxpayers in different countries, mainly focus on EU, OECD, APEC, U.S.A., Germany, Japan, and China, and therefore summarize the essential elements for protection of tax information privacy of taxpayers. As for the tax collection related practical issues in our country, such as actual situation investigation, tax planning, married filing, international tax information exchange and tries to figure out solutions. Last, this article provides some practical suggestions about the legislation, administrations, judicature, and legal education. Hopefully, the suggestions will be helpful for the law amendment and policy adjustment in the future in Taiwan. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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