ПОДАТКОВА ТАЄМНИЦЯ: ДИСКУСІЙНІ АСПЕКТИ
TAX SECRET: DEBATABLE ASPECTS

Summary/Abstract: Introduction: activity of tax organs is related to collection of information about taxpayers, its storage, verification, analysis and transmission to other users. Quite often this information is confidential and presents a tax secret. Therefore the optimal defense mode of private and confidential information about taxpayers by the workers of tax and custom organs requires a scientific grounding. Purpose: a comparative estimation of the mode of confidentiality of information in the tax systems of Russian Federation and Ukraine, making suggestions in relation to principles and mode of professional secret of public servants of tax and custom organs for the purpose of their improvement and development. Methods: an analysis and synthesis, comparative jurisprudence, generalization of practical experience of tax secret defense. Results: a critical estimation is given to the modes of defense of private and confidential information about taxpayers, foreseen in the Tax codes of Russian Federation and Ukraine. It is found that in Russia an institute of tax secret is complex; it contains norms of not only tax but also informative, administrative, criminal and other fields of law. In Ukraine, information which presents a tax secret is attributed to the professional secret of public servants of tax and custom organs. Conclusion: recommendations are grounded in relation to a transition from prohibitive principle of tax secret in part of openness and availability of information to permissive principle.

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