大数据背景下税收治理中的隐私权保护问题

Privacy Protection in Tax Administration Under the Background of Big Data

信息时代的到来衍生出大数据技术的应用,而大数据的飞速发展对于税收的管理与发展而言既是机遇又是挑战。在将大数据技术应用到税收治理,实现税收治理的信息化、现代化的过程中,也出现了公民网络隐私权的保护问题。在大数据背景下税收治理中,保护公民的网络隐私应当在明确隐私权内涵和内容边界的基础上,借鉴其他国家的立法和司法经验,对税务治理中公民隐私权保护的主体和客体及其法律关系、法律职责以及侵权责任等进行立法规范,以构建符合我国国情的大数据税收治理公民隐私权保护法律体系。

The era of information technology has spawned the application of big data technology,and the rapid development of big data is both an opportunity and a challenge for tax management and development.In the process of applying big data technology to tax governance,to realize the informatization and modernization of tax governance,the protection of citizens'network privacy rights also comes up.Under the background of big data in revenue management,the protection of citizens'network privacy,should on the basis of clarifying the intention and content of privacy and take the reference from other countries on the experiences of legislation and judicatory to make the standard legislation on the protection of citizen privacy right in the tax management including its subject and object to build the big data of revenue management that fits our national conditions and the citizen right of privacy protection legal system.