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
Related Articles
- EP ID EP446233
- DOI -
- Views 75
- Downloads 0
Organizational and structural characteristics of bodies of public administration in the field of education
The article deals with the system-functional analysis of public administration bodies in the field of education. The legislation that determines the system and powers of public administration bodies in the field of educa...
Material and procedural aspects criminal liability in the context of the presumption of innocence
The Institute of Criminal Liability is one of the basic institutes of criminal law. Of particular importance is the problem of identifying the features of bringing a person to criminal liability, since it is precisely th...
Republic of Belarus. Restricted information mode. Confidential information and secrets
The issue of access of citizens and legal entities to information of limited access is being considered. Analyzed international treaties, regulatory legal acts of the Republic of Belarus governing the issues of access to...
Methods of public administration of legal relations in the field of intellectual property: concept and classification
The essence of methods of public administration by the sphere of intellectual property is analyzed. Classification of methods of public administration by sphere of intellectual property is carried out. The peculiarities...
Problematic issues of the creation of anti-corruption courts in Ukraine
The article deals with the problems associated with the creation of anti-corruption courts. It is substantiated that the creation of a separate unit of anti-corruption courts in Ukraine is an important step aimed at effe...