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 51
- Downloads 0
Legal and organizational provision of activities of service centers of the MIA of Ukraine
In the article some aspects of reforming the provision of administrative services by the Ministry of Internal Affairs, facilitating the receipt of these services by citizens, and preventing corruption in this area are co...
Competition procedures for the determination of the private partner
The article is devoted to the analysis of legal regulation of the procedure for conducting a competition for the definition of a private partner within the framework of the procedure of public-private partnership. Curren...
Features of the implementation of the principles of criminal law during the establishment of liability in the example of Art. 159-1 CC
The Constitution of most European countries provides for the democratic, legal construction of the state. Ukraine is also an exception, where in Article 1 of the Constitution of Ukraine it is established that the latter...
Customs procedures on facilitation of protection of the intellectual property rights
This article focuses on analysis of customs procedures on facilitation of protection of the intellectual property rights and on its classification. The analysis of reasons and application features of customs procedures o...
The covert investigative (detective) actions: the problems of legal certainly and efficiency
In article analyses the problems of secret investigation institute (search) of action provided for in the new Code of criminal procedure, the use of their results in evidence. Unspoken investigative actions, is the kind...