The Obiligation Of Government To Provide The Tax Information

• Main Authors: Liang Ying Jai, 梁盈潔
• Other Authors: Wun-Yu Chang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/65308131506701690495

碩士 === 東吳大學 === 法律學系 === 102 === Towards democratization and modernization of the country today, openness and transparency in government of the Department of current policy objectives, and the establishment of government information disclosure system . To achieve this goal is more important and indispensable part. Since the government is the largest collector of information and owners, and government tax collection based on the needs of a large number of various types of collecting information through taxation, whether direct or indirect tax-related information. It is the most complete record of the National People's various economic activities . Because the government is based on the people's mandate and composition, and thus obtain the information should be a "public goods" . Meanwhile, to meet the protection and conflict between the peoples 'right to know', and privacy, people who involved in the initiative to open, or passively provide, should complete basis and planning. To implement democratic participation, taking into account the democratic principles of the protection of personal privacy. In this paper, began to explore the theoretical foundation of our government to provide information, orientation and conflict between development and related laws of our government feeds. After discussing theory of taxation information provided practical operation and related issues. And study the U.S. government for information disclosure and processing of financial and tax information provided, and compared with the our government. If the information disclosure relates to infringement of related rights shall exercise the rights relief. Finally the overall induction of offers advantages and disadvantages of information system and make relevant recommendations to our fiscal information to provide the controversy helpful.