| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 91 === Tax returns and return information includes a taxpayer’s identity, the nature, source, or amount of his income, payments, assets, etc., which involves many private items of taxpayer. Governmental agencies or other persons all seek access to tax information in order to carry out their non-tax law enforcement responsibilities or other interest. The focus of the essay is how to balance between the taxpayer privacy and the government’s needs for tax information.
“Purpose specification and use limitation principle ”is the primary principle of data protection. This principle is very important to the protection of information privacy of taxpayer; however, it still admits many exceptions. We need to provide which agencies should have access to tax return information, the conditions under which the return information should be made available, the extent of information made available, and the rules which must be followed by agency in maintaining the confidentiality of tax return information.
In order to seek a reasonable balance between the two conflicting interests-taxpayer and government authorities-, the essay is divided into five chapters. The first chapter is an overview of the topic. The second chapter is to discuss the taxpayer right of tax returns and return information. The third chapter is the introduction of protection of tax return information in the United States. The fourth chapter is relating the statute, practicing of the Republic of China, and issuing my recommendation. The last chapter is the conclusion. The author hopes using the core data protective measures which referring to the second chapter, such as notice, supervision, and the statute of the Internal Revenue Code of United States to improve our tax law scheme.
|
|---|
