Taxpayers Rights in Comparative Perspective. The Protection of Tax Related Information of Individual Taxpayers and the Rationale Behind It. A comparison between the legal systems of Germany and the United States

Bachelor Thesis from the year 2017 in the subject Law - Tax / Fiscal Law, grade: 9 Punkte, Maastricht University (Faculty of Law), language: English, abstract: Taxpayers are obliged to file their annual returns which the state needs to fund its expenses for society. By doing so, sensitive and personal information are disclosed to the respective tax administration. Inevitably, the issue of disclosi...