LEGAL LIABILITY AS IMPORTANT ELEMENTS OF LEGAL REGIME TAX SECRETS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 36, Issue 2
Abstract
Studied domestic tort law that regulates social relations in field of tax secrecy singled out its main deficiencies and provided copyright proposals on improvement of legal liability as part of legal regime of tax secrecy, in particular introduction of special rules, involving both criminal and administrative responsibility for disclosure of tax mystery, lost documents and other material media containing tax secrets, dereliction of duty to preserve tax secrecy, failure to take measures to ensure protection of tax secrecy and lack of control over protection of tax secrecy.
Authors and Affiliations
Є. Ф. Збінський
Keywords
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