Abstract：In recent years, some ideas such as the protection of taxpayer's rights and the protection of personal information/enterprise data emerge, and the legal protection of taxpayer's right to information get highly valued gradually. But it is always easily biased, leading to the conflict between taxpayer's right to information and tax-related information administrative power. Therefore, proper adjustment between them is necessary, keeping them in balance and coordination. Thus, it is necessary to make an analysis of the promotion of the balance and coordination between taxpayer's right to information and tax-related information administrative power in China on the level of legal theory. The promotion of this balance and coordination is not only supported by necessities, but also effectively guaranteed by realistic foundations. When we promote this balance and coordination, we should follow the ideas and principles of the balance and coordination, keeping taxpayer-centered, adhering to tax legalism, proportionality, FIPs and due processes. On this basis, we should form the corresponding overall scheme of typed distinction and contextualized governance to provide the reference and guidance for its specific application in practice.
曹阳,朱大旗. 促进我国纳税人信息权与涉税信息管理权间平衡协调的法理思考[J]. 浙江工商大学学报, 2023, 37(3): 77-90.
CAO Yang, ZHU Daqi. Coordination between Taxpayer's Right to Information and Tax-related Information Administrative. Journal of Zhejing Gongshang University, 2023, 37(3): 77-90.
2023, Vol. 37 
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