Тax information: problem issues of legislative determination
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
In the article it is studied a problem of legislative definition of «tax information» category. Illegal dissemination or usage of tax information can become a cause of business entity’s loss of its competitiveness, its illegal takeover, or committing corruptive actions in relation to it by officials of regulatory agencies. For today unsolved remains a problem of delimitation of tax information on separate types depending on conditions of access, as well as absence of legally determined criterions of such differentiation. This problem requires harmonization of terms of tax and informational legislation. It is studied terms of tax legislation, which determine content and order of tax information collection, as well as its further safekeeping and dissemination. It is analyzed sources of tax information, as well as forms and methods of possessing of such data. It is expressed propositions regarding necessity of partition of tax information into open, confidential and secret. It is proposed to consider tax information as insider information with further regulation of the order of access, collection and usage of such data. It is proved, that perfect tax system – it is not only effective taxation mechanisms, which are definitely in the sphere of state interests. The Government is obliged to assure guarantees of taxpayers’ rights, one of which is a protection of tax information from illegal usage. Only under conditions of mutual responsibility and constructive cooperation of the state and taxpayers, tax system of Ukraine will be functional, and revenue of the State Budget of Ukraine will gradually increase. It is determined that studying of organizational and legal forms and methods of protection of tax information is a perspective direction of further scientific research in this sphere.
Authors and Affiliations
В. В. Філатов
Keywords
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