中美纳税人信息隐私权保护制度的比较及借鉴  

A Comparative Research on the Protection System of Taxpayer Information Privacy between China and the United States

作　　者：张怡[1] 王婷婷[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《国际税收》2014年第5期50-54,共5页International Taxation In China

基　　金：国家社科基金项目<以人为本的税收法治观研究>(10BFX010);中国法学会2013年部级法学研究课题项目<税收信息管理法制创新研究>(CLS(2013)C59)的阶段性研究成果

摘　　要：税务信息公开与纳税人信息隐私权保障之间的冲突一直是税收征纳关系中"正义"与"效益"矛盾的集中体现。随着信息科技的发展,美国构建了较为合理、完善的纳税人信息隐私权保护制度,值得我国学习借鉴。The conflict between tax information disclosure and protection of taxpayer information privacy has been always an intensive embodiment of the contradiction between justice and efficiency in the tax collection and administration relationship. With the development of information technology, the United States has built a relatively rational, comprehensive system in protecting taxpayer information privacy, which can be used as reference for China.

关 键 词：纳税人 信息隐私权 信息披露保护机制 

分 类 号：D971.2[政治法律—法学] D922.22