THE RIGHT TO CONFIDENTIALITY DURING THE IMPLEMENTATION OF TAX PROCEDURES
Journal Title: Право і суспільство - Year 2016, Vol 4, Issue 2
Abstract
The article investigates the privacy rights in the implementation of tax procedures. The author reveals the contents of such concepts as «information», «tax information», «confidentiality». It justified the selection of two types of tax information: public tax information and information with restricted access. It stated that the right to confidentiality, both procedural tax law should be looked at in conjunction with the right to privacy, which is a constitutional right. The attention to justice those responsible for divulging confidential information, the taxpayer, economic or personal information that was disclosed, should receive compensation for the losses it incurred in connection with such disclosure. Labelled securing the right of confidentiality in the Ukrainian legislation.
Authors and Affiliations
О. М. МІНАЄВА
Keywords
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