税收征管与隐私权的冲突与制衡

Conflict and Restriction between Tax Administration and Privacy

隐私权划定了私人领域与公共领域的界限,防御国家权力的侵入是其重要的价值取向。征税权的行使,必须以查明纳税人的真实税收负担能力为前提,由此,从税款征收、税收检查到第三人的税收协助义务和国际税收情报交换,均与隐私权有着不同程度的冲突。从根源上考察,两者终极价值追求仍存在一致的基础。因此,必须通过制度的构建实现两者的相互制衡。

Privacy is one of the basic rights, which draw the line between government and person. However, in order to collect tax, the tax authority must find out the ability to bear the tax burden of taxpayers. Therefore, the conflict between tax administration and privacy is inevitably, The article will respectively analyze the value judgment of tax administration and privacy and find out the consistency of them. And then this article will give suggestion on how to rule on them by law.