摘要
算法决策正成为“互联网+税务”以及智慧税务建设的一部分,一方面它提升了税收征管的效率,另一方面受算法规则不透明、“黑箱”属性以及难于解释等因素的影响,国家税权呈现扩张趋势。纳税人的基本权利,如知情权、陈述与申辩权以及救济权在一定程度上受到侵害。我国《个人信息保护法》规定了自然人对算法的解释权,但这在税收征管领域因双方主体地位不平等而难以直接适用。为此,可以引入税权均衡理论,考量如何在算法自动化决策场景下,平衡纳税人税权与国家税权的关系,并通过权利制约权力、权力制约权力、纳税人救济制度三个方面对其进行回应。
Algorithmic decision making is becoming a part of“internet+tax”and smart tax construction.On the one hand,it improves the efficiency of tax collection and administration,but on the other hand,the state’s tax power tends to expand due to the opaque algorithm rules,“black box”property and difficulty of explaining.The basic rights of taxpayers,such as the right to information,the right to statement and defense,and the right to relief,are infringed to a certain extent.China’s Personal Information Protection Law provides for the right of natural persons to interpret algorithms.However,it is difficult to apply it directly in the field of tax collection and management due to the unequal status of the two subjects.For this reason,the theory of tax right equilibrium can be introduced to consider how to balance the relationship between taxpayers’tax right and the state’s tax power under the scenario of algorithmic automated decision-making,and respond to it through following three aspects,right to restrain power,power to restrain power,and taxpayers’remedy system.
作者
杨小强
王森
Yang Xiaoqiang;Wang Sen
出处
《财经法学》
CSSCI
2023年第1期33-47,共15页
Law and Economy
关键词
税务算法
自动化决策
纳税人权利
税权均衡
tax algorithm
automated decision making
taxpayers’rights
tax power equilibrium
