|
Title |
LEGAL REGIME OF TAX SECRETS |
|
Authors |
Belishko Ivan Andreyevich,
graduate student of the department of business and
commercial law SUSU. E-mail: vev635@mail.ru. |
|
Section |
Legal regulation of information
security |
|
Issue |
10 |
Page |
45-53 |
index UDC |
351.713 + 34.03: 336.22 + 34:
002.6 |
index LBC |
Х 402.23 : Х 401.114 + Х 401.114 : Х
402.23 |
|
Abstract |
In this article the author
discusses current issues of tax secrecy protection.
Tax secrecy is considered by the author as a complex
legal institution, as regulated by the various
branches of law: administrative, financial,
information, civil. The legal significance of tax
secrecy is that it protects the rights and
legitimate interests of taxpayers in respect of
information classified as secret to tax legislation.
The author proposes the author’s definition of tax
secrecy as information Nonpublic recognized by
federal law to protect the rights and legitimate
interests in the field of taxation, the relevant
statutory conditions of patentability. |
|
Keywords |
restricted access information, tax
secrecy, secret legal regime of protection. |
|
 |
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