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A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved?

Zhe Chen
(2022)
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(UGent) and (UGent)
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Abstract
In order to combat tax evasion and aggressive tax planning, tax authorities have gradually introduced the exchange of tax-related information, which has evolved from request-based to automatic exchange. However, extending automatic exchange of information also gives rise to concerns, as the mechanism is deemed to offer insufficient protection for taxpayers. Whilst the exchange of information has proliferated in China in recent years, the protection of taxpayers is deemed to be inadequate. Thus, exploring the ways to bolster the protection of taxpayer rights in the country becomes imperative. This study explores the ways taxpayer protection in China can be strengthened by conducting a comparative study between Chinese law and EU law. Based on the comparison, it recommends providing comprehensive protection for information confidentiality, building efficient and good tax administration, and ensuring adequate and effective remedies for the taxpayer in China.

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Citation

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MLA
Chen, Zhe. A Study on the Protection of Taxpayer Rights in an Era of Automatic Exchange of Information : How Can the Chinese Approach Be Improved? Ghent University. Faculty of Law and Criminology, 2022.
APA
Chen, Z. (2022). A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved? Ghent University. Faculty of Law and Criminology, Ghent, Belgium.
Chicago author-date
Chen, Zhe. 2022. “A Study on the Protection of Taxpayer Rights in an Era of Automatic Exchange of Information : How Can the Chinese Approach Be Improved?” Ghent, Belgium: Ghent University. Faculty of Law and Criminology.
Chicago author-date (all authors)
Chen, Zhe. 2022. “A Study on the Protection of Taxpayer Rights in an Era of Automatic Exchange of Information : How Can the Chinese Approach Be Improved?” Ghent, Belgium: Ghent University. Faculty of Law and Criminology.
Vancouver
1.
Chen Z. A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved? [Ghent, Belgium]: Ghent University. Faculty of Law and Criminology; 2022.
IEEE
[1]
Z. Chen, “A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved?,” Ghent University. Faculty of Law and Criminology, Ghent, Belgium, 2022.
@phdthesis{01GWVYG7FE00SDK0YYH0GK61XV,
  abstract     = {{In order to combat tax evasion and aggressive tax planning, tax authorities have gradually introduced the exchange of tax-related information, which has evolved from request-based to automatic exchange. However, extending automatic exchange of information also gives rise to concerns, as the mechanism is deemed to offer insufficient protection for taxpayers. Whilst the exchange of information has proliferated in China in recent years, the protection of taxpayers is deemed to be inadequate. Thus, exploring the ways to bolster the protection of taxpayer rights in the country becomes imperative. This study explores the ways taxpayer protection in China can be strengthened by conducting a comparative study between Chinese law and EU law. Based on the comparison, it recommends providing comprehensive protection for information confidentiality, building efficient and good tax administration, and ensuring adequate and effective remedies for the taxpayer in China.}},
  author       = {{Chen, Zhe}},
  language     = {{eng}},
  pages        = {{XIII, 254}},
  publisher    = {{Ghent University. Faculty of Law and Criminology}},
  school       = {{Ghent University}},
  title        = {{A study on the protection of taxpayer rights in an era of automatic exchange of information : how can the Chinese approach be improved?}},
  year         = {{2022}},
}