Lipkan V. A.
L 613 |
Legal regime of tax information in Ukraine : [monography] / V. А. Lipkan, , O.V. Shepeta, O.A.Mandzyuk / Edited by Dr. V. A. Lipkan. — К. : О. S. Lipkan, 2015. — 440 p. |
ISBN 978-966-2439-51-9
|
The monograph is dedicated to theoretical and legal bases of tax information in Ukraine. The following concepts: “information”, “tax information”, “tax secret”, “official tax information”, “open tax information”, “tax information with limited access”, “legal regime of tax information”, “effectiveness of the legal regime of tax information” were defined in the work. The state of national legal acts which regulate information relations in the tax area were analyzed. The main features of the tax information and the legal regime of tax information is defined. Classification of tax information and legal regime of the tax information were carried out. Main components of the legal regime of the tax information in Ukraine were characterized, as well as a framework of development of the legal regime of tax information were clarified.
Taking into account many aspects related to the increasing of the effectiveness of the tax legislation of Ukraine, its integration with the standards of international law, the trends of international legal regulation of information relations in the tax sphere were reviewed in the monograph; the peculiarities of the legal regime of tax information in some countries were defined.
The book is a logical continuation of the series “ORDO ORDINANS” of the Scientific School of Dr. V.A. Lipkan and will be useful for postgraduate students, scientists and for those who is interested in issues of the legal regime of tax information, legal regulation of state information policy in the tax sphere, the formation of information state and developed information society.
INTRODUCTION
XXI century changed the status of information. Today it plays a vital role in all spheres of society activity. Especially it has great importance for the effective functioning of the public authorities. Successful execution of their tasks and functions is impossible without receipt, search, storage and use of information.
The study of international experience enabled to conclude that democracy and developed of a country is also characterized by its current level of informatization, mediatization and intellectualization, which are united by the principles of cyber security policy. Community is directly involved in emphasizing and solving of a number of social problems, supervises the legality of public authority’s decisions and the adequacy of the used means, creates an effective mechanism of the public policy with the help of the latest and innovative information technology and means of communications.
Besides undoubtedly positive consequences of the global informatization and development of the information society, information at the same time can be a threat to information security of a person, society and a state, the tool of imbalance of the public relations and escalation of conflict of different intensity.
Nevertheless the disclosure of a certain information which has the strategic importance for the country or in general is its strategic resource, or for individuals or the use of the part of information that can harm health, dignity and human rights and freedoms are unfavorable phenomena that require increased attention of lawmakers to the information component of national legislation and law enforcement bodies in the area.
In recent decades, the branch of the legislation is the most dynamic. Ukrainian parliament with the aim to implement national information interests, taking into account the high international standards in this area, adopted a series of laws which regulate social relations in the information sphere and they significantly affected the transparency of the state apparatus functioning.
Despite this to talk about formation and effectiveness of information legislation is impossible now. Spontaneity and fragmentation of legal regulation, usurpation of working out of the most important documents of conceptual meaning by separate group who actually arrogated to themselves the right to conceptualize determining patterns of information policy, contributed ambiguous understanding of the institute of information that, in turn, complicates the process of law implementation by law-enforcement and law enforcing authorities. Moreover we can clearly summarize now: Ukraine has no developed concept of the state information policy; most of the scientists investigate only fragmentary aspects of information security without metaconceptual level: formation of meanings, leading message and general narrative that must be operationalization into the information sphere.
In this context there is particularly difficult situation in the tax authorities, because their activity is directly related to the gathering, search, verifying of the information, and its transfer to others, protection of taxpayers’ personal data or other information that is confidential and so on.
The authors widely used works of native and foreign experts of information law, administrative law, and tax law, theory of state and law, constitutional law, civil law when writing the work, in particular: V. Yu. Baskakov, V. D. Havlovskyj, M. V. Hutsalyuk, M. I. Dimchohlo, V. A. Zaliznyak, L. I. Kapinus (Rudnyk), B. A. Kormich, V. A. Lipkan, O. V. Loginov, Y. E. Maksimenko, A. I. Marushchak, P. E. Matvienko, N. B Novitsky A. M. Novitsky, V. G. Polishchuk, K. G. Tatarnikova, V. I. Teremetskyj, Y. M. Sobkiv, O. V. Stoyetskyj, V. S. Tsimbalyuk, L. S. Kharchenko, K. A. Cherepovskyj, M. Y. Shvets, T. A. Shevtsova, O. V. Shepeta and others.
However, despite the presence of numerous researches devoted to the study of various specific aspects of the legal regulation of the legal regime of the tax information, complete disclosure of the legal regime of the tax information remains out of scientific researches.
The lack of systematic and methodological understanding and scientific study of these issues in the domestic legal science forms the actual scientific problem – the study of the legal regime of the tax information.
Purpose of work is to build on the basis of the achievements of legal science, synthesis law-enforcement, analysis of domestic and international law to develop and provide well-grounded proposals for improving of the legal regime of the tax information in Ukraine.
The purpose caused the formulation and solution of major tasks:
- to outline historiography of the research of the legal regime of the tax information in the national legal doctrine;
- to provide author’s definition of “the tax information” and define its main features;
- to define “the legal regime of the tax information” and to distinguish its main features;
- to carry out classification of the tax information;
- to provide a description of the elements of the legal regime of the tax information;
- to identify major trends of the development on the legal regime of the tax information;
- to provide proposals to improve the legal regime of the tax information.
Information relations in the tax area are the object of the study.
The legal regime of the tax information in Ukraine is the subject of the study.
The methodological basis of the study consists of a set of general, branch and specific scientific methods which, by complex use, grant an opportunity to solve tasks and achieve its purpose. Systemic approach that justifies the correlation and interdependence of social processes and social phenomena as the elements of a system was the basic methodological basis the general scientific; and which the help of which the tax information is considered as a systemic entity.
With dialectical and historical research methods help to investigate genesis of scientific studies which are devoted to particular aspects of the issue, status and peculiarities of the legal regime of the tax information, trends of development of the legal information relations in the tax sphere.
Formal-logical and sociological methods helped to define the role and the place of the tax information in the legal system of Ukraine, its importance to the society and peculiarities, and were useful in the study while researching the conceptual and categorical apparatus.
Statistical and comparative legal methods were used to outline the legal regulation of information relations in the tax sphere and to determine trends of development of national information legislation in the context of the issue.
Deepening of the conceptual apparatus, definition of the concepts and general and specific features of the tax information were performed with the logical-semantic method and the method of ascent from the abstract to the concrete.
The method of comparative legal analysis was the basis for the analysis and comparison of national and international legislation in the area. Formal legal method was used to study domestic and foreign normative acts which regulate information relations in the sphere of the tax information; to ascertain the content and significance of used in them terms; to ground conclusions and proposals for their amendment and changes.
Structural and functional method facilitated separation and characterization of the elements of the legal regime of the tax information, defining of the trends of its improvement. The textual nature of regulatory requirements of domestic and foreign legislation that regulates relations in the tax area was set with the help of hermeneutic method. The output parameters of the study were defined due axiomatic method; inductive and deductive methods were used in the compilation and analysis of empirical information on the subject of research. Historical aspects of the formation of the legal regime of the tax information in Ukraine and abroad were researched on the basis of comparative and retrospective, historical and genetic methods, and methods of extrapolation and factor analysis.
Predictive analysis, which included identifying of the trends of development of the information legislation in the tax area, was based on the use of forecasting methods, namely the method of expert evaluation, extrapolation and method of analogy.
Separately emphasize the special scientific methods of information law.
- 1. The method of semantic valence was used to form a consistent system that conceptual rows, that promote deprivation of terminological inaccuracies, descriptiveness and superficiality in determining of the key categories of information and legal research.
2. The method of correlation regression analysis was used while formulation of provisions relating to the division of information on certain kinds by the criteria of access to it.
3. One of the most effective methodological ways was themethod of approximation of time row of the legal data with the help of comparison of harmonic and other functions (Fourier series). Thus, proposed by different authors structure of the Code of Ukraine on information, shall contain a special part. For example, in this part, institutionally complexes specificity of legal relations for the object (basic activities associated with the information) – on the mind of V. S. Tsymbalyuk. However, super-fast development of the information society, spreading the concept of e-government, e-education, e-banking, e-health, e-education, etc., creating in Ukraine of the first industrial park Bionic Hill – is an evidence that the special part shall be a dynamic component of information legislation, that must take into account the latest changes in social information relations.
But for approach of V. S. Tsymbalyuk or even polynomial approximating functions become unsuitable for receiving of acceptable outcome in the form of effective predicted information development of the state and the effective legal regulation of legal information relations. The time row of transformation of the information society is a sinusoid that oscillates around a certain overage meaning. If to ignore this fact, the proposed by dissertator code can become a memorial of the Information Law, a source of law – not more. Nevertheless we will not be able to allocate properly resources for implementation of national information policy. In these cases, it is advisable to carry out the harmonic analysis of time row (Fourier analysis), which allows obtaining of the predictive equation, and it is advisable to add parabolic component to the equation with the condition of presence of the trend component.
- Use of autoregressive models of the legal process provided an opportunity to enhance significantly argumentation base of the research in the part of implementation of adequate models of information policy relating to the modern trends of development of information society, rather than a linear world view, that continue try to insert various researchers of the Soviet era, ignoring the dynamic correlates between indicators of the development of information society and efficiency of state information policy, especially legal regulation of social information relations.
5. The use of a systematic metaconceptual modeling of matrices of knowledge by which should be studied and investigated the information sphere acquired the particular importance. So the use correlative combined axiological, ontological, phenomenological, conceptual and methodological, epistemological, ideological (world-view), deontological, analytical and anthropological components of forming of the theory of information policy is mandatory for comprehensive and objective study of the subject of the research.
6. Neglect of axiology become almost attributive for contemporary studies of humanitarian problems of legal development of the information society and it makes impossible to use new methodological approaches to the study of different spaces, including information. New approaches to learning of the spatial concepts are gradually forming; such spaces as: geopolitical, geostrategic, geoinformation and geolegal are actually completed, while scientific reflection of these processes is too from the actual event. Therefore, it is reasonable for the authors to explore the theory of multidimensional value spaces, a theory of justice of Rollz, the function of freedoms, and also imperative antagonism of positive and natural law of V.Lipkan.
8. To understand the correlative combination and connections between the components of the legal regime of the tax information, we also applied the law of normal distribution Gus-Laplace, Huas. With the help of which was described a wide range of social and legal phenomena in the information sector. However acts of the subjects of information relations in the sphere of the legal responsibility are distributed according to the law. The same concerns the three-sigma rule and B’yename-Chebyshev.
9. Also significant methodological potential is retained and while using of the theory of legal prediction by which it is possible to form predictive models of the legal influence on the tax legal relations.
10. A significant strengthening of information and legal research, particularly concerning the analyzing of different aspects of information and legal responsibility, is the use of provisions of information delictology that is developed by the representatives of the scientific school of V. A. Lipkan, in particular Maksimenko Y. E. For the present situation, when information law formed as a separate branch, its delictology component plays a crucial role and must always be taken into account while drafting the Code of Ukraine on information.
CONCLUSIONS
The current state of the legal regime of the tax information in Ukraine needs improvement and harmonization with international standards, improvement of the legal status of the subjects of protection” of the tax information is an instrument; and also adoption of the appropriate amendments to the valid delict law and the related special legal and regulatory acts in this sphere. This situation is united with the fact that in scientific studies insufficient attention is paid to the legal regime of the tax information in Ukraine in whole and its separate kinds.
For the results of the study consider that it is necessary to formulate following the most important and practically significant, scientifically based conclusions.
- Historiography of the research of the legal regime of the tax information in the national legal doctrine was study outlined. The formation and development of scientific research on various aspects of the legal regime of the tax information is directly related to the transformation of Ukraine’s tax system, which had complicated and lengthy character, and also permanent reorganization of the tax authorities. With the adoption of the Tax Code of Ukraine in 2010 not only principles of the tax system, list of taxes, fees and other mandatory payments, which must be paid to budgets of all levels were determined for the first time, but was set method of their calculation, tax rates, rights and obligations of taxpayers, the order of the tax administration; the procedure and conditions of application of the financial penalties to taxpayers for tax violations, etc., but also the legal principles of special type of information –the tax information. Analysis of the scientific studies which were dedicated to particular aspects of the legal regime of the tax information enabled to conclude that the tax information is new and unexplored legal phenomenon. In most cases, the experts on tax topics discussed different bases of improvement of the tax system of Ukraine and issue of protection and turnover of the tax information was lightened in the context of information security, information law and other branches of law. Taking into account the interdisciplinary and interbranch nature of the subject of the study, as well as the fact that the tax law – it is the institute of financial law, lining up of the scientific elaboration of the topic was carried out by synthesizing of the scientific views in the sphere both legal regime of the tax information, and information of professionals of the theory of state and law, tax, financial, information, administrative, criminal, civil law and so on. All scientific sources will be classified according to the criteria of discipline on theoretical and legal, branch and legal, specifically legal. The theoretical and legal aspects of the legal regime in general, it’s content, structure and purpose are examined in theoretical and legal studies. In branch in legal research attention is paid to the disclosure of criminal and legal, civil and legal, administrative and legal bases for providing of the certain types of information: state secrets, commercial secret, and information with limited access and so on. In a special legal research the attention is focused on improving of the tax system as a whole. Thus, the legal regime of the tax information is not well-developed theme in domestic and foreign legal doctrine. Formation of scientific thoughts in this area is spontaneous and fragmented.
- The author’s definitions of “tax information”, “open tax information2, “tax information with limited access”, “official tax information”, “tax secret” were given and the main features of the tax information were singled out. The analysis of the legal definition of “tax information” made it possible to conclude about its vagueness and non-concretized by legislator, because it is to any supervisory authority that exist in Ukraine. Snap on “order established by the Tax Code of Ukraine” makes it impossible to identify “a certain collection of information and data, which are created or obtained by the subjects of information relations in the process of ongoing activity and is necessary for fulfillment tasks and functions of regulatory authorities” as the tax information. This is confirmed by the rules of art. 41 of the Tax Code of Ukraine, which stipulates that the bodies revenues and fees are the regulatory bodies and the central executive body that promote forming of a single state tax, the state customs policy in the part of administration of taxes and fees, custom duties and implements state tax, state customs policy, ensuring the formation and implementation of the state policy of the administration of single payment, ensures the formation and implementation of the state policy in the sphere of the fight against crimes while applying the tax and customs legislation, and legislation of the payment of a single fee (hereinafter – the central body of the executive power that promote forming and realize the state tax and customs policy), its regional offices. Units of the tax police, i.e. controlling bodies are all bodies of revenues and fees which provide not only the formation of the single state tax and also state customs policy, are the parts of controlling bodies. In addition, the tasks and functions of regulatory authorities are fixed not only by the Tax Code of Ukraine and the Customs Code of Ukraine, but by other normative legal acts. It is noticed that the term «information» is wider, so should be general concerning other generic terms, tax information, information on an individual, information of reference and encyclopedic nature, information about the environment (environmental information), information on the goods (works, services ), scientific and technical information, legal information, statistic data, sociological information and more. Definition of the concept of “information” is defined in the Law of Ukraine “On information” and it does not meet the construction, fixed by the Tax Code of Ukraine while defining the notion “tax information”.
“Tax Information” – is a socially relevant information and / or data that can be stored on physical media or displayed electronically, generated or received by the tax authorities within the powers provided by law, to ensure the effective functioning of the tax system. There are general and special (specific) features of the tax information. The common features are those that are inherent to all types of information regardless of classification criteria. They reflect the specificity of information as a new legal phenomenon, events, subject of research. It is possible to distinguish information among other related phenomena, event, and subjects with the help of the features. As for the special (specific), they are inherent to the tax information only. Moreover, these specific features are dialectically interrelated and only together provide an opportunity to point out the tax information among other kinds of information. Common features of the tax information: relative autonomy on its medium; ability for quantitative and qualitative accumulation; possibility of multiple use and inexhaustible thereafter; safety after transfer and so on. The special (specific) features of the tax information – social significance, value; creation or receipt by the tax authorities to implement the powers provided by law; the main purpose of its creation or receipt by the tax authorities is to ensure the effective functioning of the tax system; system link with other types of information (personal information, bank secret, advocate secret, etc.); presence of legally defined procedures for protection with the aim to make impossible the access of unconnected subjects; legally defined procedure of its granting by the tax authorities to other persons; special legal regime of access, security, operation, etc; ensuring by the measures of state coercion, including various types of legal responsibility for violation of its legal regime, etc.). The list of special features on the tax information is inexhaustible, because its other important special features should be singled out, taking into account the legal regime of a particular type of the tax information.
The tax information is classified on:
1) open information;
2) information with limited access, including:
2.1. secret tax information (tax secret);
2.2. official tax information.
“Open tax information” – it is the information of the State Fiscal Service of Ukraine and its structural units that has reference and informational character with the aim to improve the implementation of its service functions.
The open tax information includes information on:
- organizational structure, goals, tasks, functions, powers and direction of activity of the state tax authorities;
- structure and scope of the budget, and the order, direction and mechanism of consumption etc.
- normative legal acts which regulates the activity of the tax authorities and normative legal acts adopted by the central tax authority, and draft of legal documents to be discussed;
- list and conditions for receiving of services provided by it, forms and sample of documents, and rules of its filling;
- order of preparation, procedure of request for information;
- appeal against the decisions of the organizer of information, his acts or inaction;
- mechanisms or procedures by which the publicity can represent their interests or otherwise affect the implementation of the authority of the organizer of the information;
- plans and agenda of public meetings of the central tax authority;
- general rules of the work of institution, rules of internal labor order;
- information about the activity of government agencies, their location, mailing address, phone numbers, address of the official web site and e-mail; full name, phone numbers, e-mail of the head and his deputies, and heads of structural and regional subdivisions, the main functions of structural and regional subdivision, except the situation when that information belongs to information with limited access;
- timetable and schedule of reception of citizens;
- vacancies, procedure and conditions of competition for vacancies;
- a list and service numbers of means of communication of enterprises, institutions and organizations under the authority of the DFS Ukraine and their heads, except enterprises, institutions and organizations established with the aim of conspiracy, operational or counterintelligence activity.
“Tax information with limited access” - it is a socially relevant information and/or data that can be stored on physical media or displayed electronically, generated or received by the tax authorities within the powers provided by the law to ensure the effective functioning of the tax system; access to which is limited by them in accordance with the legislation of Ukraine in connection with special value for their owners or bona fide users or in connection with official need.
“Tax secret” - it is socially relevant information and/or data that can be stored on physical media or displayed electronically generated or received by the tax authorities within the powers provided by law to ensure the effective functioning of the tax system, to which access is limited by them in accordance with the laws of Ukraine in connection with special value for their owners or bona fide users.
The tax secret includes information:
1) on the taxpayers – individuals and legal entities, that was received by regulatory authorities in connection with the performance of their duties, except information on the non-fulfillment by them of tax obligations and commitment of other crimes in the sphere of taxation;
2) on foreign economic activity, funding of currency, export-derived actions, that was received by the regulatory authorities in accordance with the legislation of Ukraine;
3) on preparation and concluding of international treaties of Ukraine on taxation;
4) on the activities of the regulatory bodies, including the charge of taxes;
5) other tax information that is the property of the state and included into the list of tax information of the DFS of Ukraine.
“The official tax information” - it is socially relevant information and/or data that can be stored on physical media or displayed electronically generated or received by the tax authorities within the powers provided by law to ensure the effective functioning of the tax system, to which access is limited by them in accordance with the laws of Ukraine in connection with service need.
The official information of the state Tax Service of Ukraine includes:
- tax information and verifying work;
- information on protection of state secret, technical and cryptographic protection of information;
- information on informatization;
- work with staff;
- law enforcement activity;
- mobilization and civil protection;
- unclassified paperwork.
3. The concept of “legal regime of the tax information” was defined and its main features were singled out. Analysis of scientific positions on the interpretation of the concept of “the legal regime” enables to conclude that authors the concept of “legal regime” represent mainly in the light of “special order of legal regulation” of “of the most important public relations” by “the establishment of the relevant legal norms and use of sanctions for its violations”. Thus, the term “legal regime” is directly overlaps with other related concepts: “mechanism of legal regulation”, “method of legal regulation” and “type of legal regulation”.
It is argued that if “the method of legal regulation” covers methods and techniques by which certain social relations are ordered, so the “type of regulation” – it is the result of a combination of certain methods and techniques by which certain social relations are ordered. As for the concept of “mechanism of the legal regulation”, in comparison with other concepts is widest, “volume”, because it covers all phenomenon of the legal reality and the means (legal norms, subjective rights and legal responsibilities, enforcement acts (acts of norms enforcement)) and means of legal regulation (permission, obligation, prohibition) etc. Besides, these legal means and methods are in the interrelation and interaction. Regarding the mechanism of the legal regulation, it notion defines complex, systemic nature of legal regulation, covering various legal means, forms, methods, their variations and more.
One can compare the correlation between notions “the legal regime” and “the mechanism of legal regulation» as the correlation of practice and theory, where the theory “the mechanism of legal regulation” is a theory and “the legal regime” is the practice.
“Legal regime of the tax information” – it is provided by the current legislation the special procedure of legal regulation of social relations by the system of special means in the sphere of socially significant information and / or data which can be stored on physical media or recorded electronically, created or received by the tax authorities within the powers provided by law to ensure the effective functioning of the tax system.
The main features of the legal regime of the tax information includes: a special order of legal regulation of social relations in the field of taxation (tax relations) on creation, gathering, receiving, storage, use, distribution, security and protection of information; is carried out with the help of the system of various special means; this procedure is fixed in the valid legislation of Ukraine; is interbranch in nature; its purpose is to ensure the effective functioning of the tax system by implementation of information rights and freedoms of a person and citizen in the sphere of taxation and information activity of the tax authorities. Outlined above features of the legal regime of the tax information are common to all types of the tax information. It is clear, that the legal regime of open tax information has certain differences in tax information with limited access.
4. legal regime of the tax information was classified by various criteria, depending on the subjects (the legal regime of the tax information of individuals, the legal regime of the tax information of legal entities); by the territory of extension (nationwide, regional, local); depending on the content of tax (legal regime of the tax information regarding taxes on income, the legal regime of the tax information on taxes on consumption, the legal regime of the tax information on taxes on property, etc.); depending on the functions of law (regulatory, protective); depending on the fields (internal (the legal regime of the tax information, which operates in sphere of the functioning of the tax authorities) and external (the legal regime of the tax information, which operates between tax authorities and other participants of tax relations)); depending on the sphere of life (the legal regime of the tax information in cultural sphere, the legal regime of the tax information in economic sphere, the legal regime of the tax information in the political sphere, etc.), depending on the sources (the legal regime of the tax information that was got from external sources (the tax information provided by tax payers, from bank or law enforcement agencies, etc.); the legal regime of the tax information that was got from internal sources (the tax information, that was got through self-search); depending on the level of gathering of information (the legal regime of the incoming tax information and the legal regime of the outgoing tax information); by the time of effect (permanent and temporary); depending on the form of consolidation (the legal regime of the publicly announced tax information; the legal regime of the documented tax information, the legal regime of the tax information, that is contained in the information and telecommunication systems); depending on the order of access (open tax information and tax information with limited access). Overall it was accented that the most widespread criteria for the classification of the legal regimes are: the scale of will of the citizens and organizations to use their capabilities to implement subjective rights (favorable and limited regimes); depth of changes in the constitutional status of citizens and organizations (ordinary and extraordinary regimes); the time of effect (permanent or transitory, situational regimes); territory of action (regimes of all territory of Ukraine or of certain regions or places); objects (regime of reserves, firearms, poisons, etc.); kinds of activity (regime of operational activity, of certain types of business, etc.).
5. The elements of the legal regime of the tax information were characterized. Analysis of some information normative and legal acts and scientific sources in this context make it possible to distinguish the following components of the legal regime of the tax information: purpose, principles, «regime rules» subjects of the legal regime of the tax information, the responsibility for its violation. This structure of the legal regime of the tax information will be used by us in order to outline peculiarities of the main types of the legal regime of the tax information, such as the characteristics of the legal regime of open tax information and legal regime of tax information with limited access.
The purpose of establishment of the legal regime of open tax information and the legal regime of the tax information with limited access is providing of the information security of individual, society and the state in the tax area.
The principles of the legal regime of open tax information and the legal regime of the tax information with limited access vary considerably. The fundamental principles of the legal regime of the open tax information are: free access to the open tax information; free distribution of the open tax information; reliability of the open tax information, timeliness of granting or announcement of the open tax information; equality of access to the open tax information.
The principles of the legal regime of tax information with limited access are: limited access to tax information; inability to transfer or distribute the tax information to third parties without the consent of the holder or owner of the tax information; consolidation of the clear list of the tax information that is limited; determination of the mechanism for providing to the tax information of the status “tax information with limited access”; liability for violation of the conditions of storage of the confidential tax information with limited access; validity of referring of the tax information to information with limited access and so on.
The main “regime rules” of the legal regime of the open tax information is regulated by the Law of Ukraine “On Access to the public information” on 13 of January 2011, and decree of the Cabinet of Ministers of Ukraine “On Approval of the Instruction on bookkeeping after citizens address in the state and local authorities, union of citizens, on enterprises, institutions and organizations regardless of ownership” on 14 of April 2013. As for the main “regime rules” of the legal regime of tax information with limited access, they did not find the adequate reflection in the legislation of Ukraine. The Tax Code of Ukraine contains only provisions that directly determine separate bases of protection of the tax information with limited access.
In the structure of the DFS of Ukraine are created several units that provide the legal regime of the tax information: the Department of Infrastructure, the Department of Communications, the Information Service Department, the Department of protection of the State secret, technical and cryptographic protection of information, the Main Operations Directorate, Department of development of IT.
For violation of the regime rules of the legal regime of the tax information persons are liable to criminal, administrative, disciplinary and financial responsibility.
To conclude, now there is no statutory fixation of the principles of the legal regime of the tax information, a clear mechanism for providing to the tax information status of information with limited access, the only one institution that creates and implements the tax information policy, a clear list of tax offenses which are information in nature and more.
6. The main trends of the legal regime of tax information were defined. The basic principles of international and legal regulation of the information relations in the tax area are:
- equality in possession of information between the taxpayer and the tax authorities;
- deprivation of citizens from the gathering and presentation of information about themselves to the tax authorities and the transfer of this function to the jurisdiction of tax authorities;
- voluntary compliance of the tax legislation that is increasing by work on public awareness, implementation of the fulfillment of tax obligations to report on all incomes in the minds of citizens at the level of social duty;
- standardization in the information sphere on taxpayer service guarantees: consistency, fairness and confidentiality, courtesy and civility in communication, accuracy of information and the right of the taxpayer to complaint, review and appeal;
- there is an advanced information data bank of the tax service that is formed and constantly updated with new information;
- great attention is paid to tax secret that cannot be disclosed by the tax authorities and other government agencies.
The main trends of the development of the legal regime of the tax information were outlined:
- legal and technical support of right and technical opportunity to access, transmission, storage and protection of information in the DPS of Ukraine;
- implementation of the concept of universal access to system databases of the DPS of Ukraine in compliance of all appropriate safety mechanisms;
- targeted use of new information technologies in the DPS of Ukraine and improvement of the system of their protection;
- further effective development in Ukraine of “e-government” on the basis of normative and legal basis for the effective protection of information;
- the formation of new government programs which are aimed at improving the legal regime of the tax information in Ukraine on the basis of international experience and basic norms of the European law;
- increasing of information exchange between national tax authorities and tax authorities of foreign countries, due to transnationality of information offenses.
It is noted increasing of information rights and freedoms of person and citizen in the tax area, as well as increased attention of the State Tax Service on providing of information security with support of the international community.
7. A following areas of improving of the legal regime of the tax information were offered. To develop and approve the National Target Program of the protection of the tax information in Ukraine, taking into account the following directions for improvement of the legal regime of the tax information in Ukraine:
- forming of the information field about activity of the Ministry of income through the initiative popularization of implementing of effective information tool of communication with citizens and business and the development and implementation of the legislative initiatives in close dialogue with the taxpayers;
- ensuring of unique approach to application of the legislation in the sphere of tax information, so improving of the tax legislation can be implemented in accordance with the development of new legislative initiatives in close dialogue with taxpayers and at the same time with the help of improvement of the mechanism of the application of appeal procedures which are based at impartial and fair application of the legislation;
- approval of the unique rules and criteria for the preparation of answers to the question of taxpayers through the simplification of forms of declarations and reduce the amount of information that is supplied by taxpayers, which may be also performed by other state agencies and local governments to share information about taxpayers, charges;
- development of existing and implementation of innovative electronic services for the gathering, processing and transmission of information by creating a “single window” for reporting in electronic form;
- building of modern dynamic IT function that consists of providing of effective process of IT management through maximal centralization of IT function and modernization of IT infrastructure and creation of its centralized management;
- ensuring of high level of productivity, reliability and security of information and telecommunication systems with the introduction of an effective complex protection system of the tax information in information and telecommunication systems and the formation of primary and backup centers for data trimming according to modern conditions.
It was noted that the increase of the efficiency of the legal regime of the ax information in Ukraine must be performed with taking into consideration main directions:
- establishing of the trust relations between taxpayer and the tax authorities;
- improve legal literacy and public awareness;
- harmonization of the functioning of the tax information between taxpayers and tax authorities;
- strengthening of the coordination of actions of various government agencies for the gathering, processing and granting of the tax information;
- simplification of the conditions of taxation of individuals by depriving of citizens from the gathering and presentation of information about themselves to the tax authorities;
- combining of the databases of different agencies, automation of forms of tax control and improvement of methods of tax control over tax information;
- improving the normative and legal basis to support the development of information sphere and accelerating of its adaptation to European legal norms and standards;
- to ensure proper coordination of actions of all interested actors while working with the tax information;
- improving of the institutional mechanism of formation, coordination and monitoring of the fulfillment of tasks of building up of information society, to improve the level of information representation of Ukraine in the Internet space and the presence of Ukrainian information resources therein and so on.
1. A draft of the structure of the Program of the tax information protection in Ukraine was offered. Protection of the tax information is a part of system of information security. For a long time the legal bases of information security were defined in the Doctrine of Information Security of Ukraine. This legal act has expired and now drafted is a new doctrine of information safety of Ukraine, but it is not approved by the President of Ukraine. If the Doctrine of information security defines the general bases of information security ensuring in all spheres of social life and the functioning of public authorities, so the specification of the particular sphere of ensuring of information security must be exercised at the level of the Program. The mechanism of the working out, approval, submission for approval and implementation of programs has not found its reflection in the national legislation.
Integrating the views of experts of information issues and research of foreign and domestic normative and legal acts in the sphere, it is proposed the Structure of the draft of the Program of the protection of the tax information in Ukraine.
- general provisions;
- aims and objectives of the protection of the tax information in Ukraine;
- the principle of the protection of the tax information in Ukraine;
- main directions of state policy of protection of the tax information in Ukraine;
- objects of protection of the tax information in Ukraine;
- institutional and legal mechanism of protecting of the tax information in Ukraine;
- international cooperation of Ukraine in the sphere of protection of the tax information;
- final provisions.
The first part should contain general terms and to disclose the following issues: the content of the basic concepts that were not reflected in the current information legislation or are not uniform (“tax information”, “tax information with limited access”, “official tax information”, “tax secret”, “system of protection of tax information”, “state policy of the protection of the tax information in Ukraine”, “basic directions of the protection of the tax information in Ukraine”, “institutional and legal mechanism of the protection of the tax information in Ukraine”, etc.).
In the second part should reveal the aim of protection of the tax information in Ukraine, as well as the tasks that need to be solved in order to achieve it.
The third chapter has to fix the main conceptual bases of protection of the tax information in Ukraine, such as fundamental, conceptual bases of its conduct.
In the fourth chapter reveals the main directions of the state policy to protect the tax information in Ukraine by determining the following bases:
- main provisions of the state policy on protection of the tax information in Ukraine;
- task of the state policy to protect the tax information in Ukraine;
- main, priority directions of the state policy of the protection of the tax information in Ukraine.
The fifth part defines objects of protection of the tax information, so the system of the tax information that is classified according to criteria.
In the sixth chapter: “Institutional and legal mechanism of the protection of the tax information in Ukraine” should outline:
- subjects of the protection of the tax information in Ukraine;
- basic functions of subjects of the protection of the tax information;
- powers and competence of the subjects of the protection of the tax information in Ukraine;
- logistical, financial, human resources on ensuring of the institutional and legal mechanism of the protection of the tax information in Ukraine.
The seventh chapter shall disclose the principles of Ukraine’s cooperation with international organizations and foreign countries for the protection of the tax information in Ukraine.
In the final provisions should be disclosed the procedure of coming into force of the Program and control over the implementation of fixed norms.
BRIEF CONTENTS
BRIEF CONTENTS
CONTENTS
FOREWORD
PREFACE
ACRONYMS
PART 1. LEVEL Of DEVELOPMENT OF THE SCIENTIFIC ISSUE AND METHODOLOGY OF THE RESEARCH
1.1 Bibliography on research
1.2 Methodological BASES of the research of the legal regime of tax information in Ukraine
1.3 The conceptual and categorical APPARATUS OF the RESEARCH
PART 2 TYPES OF TAX INFORMATION IN UKRAINE
2.1 The criteria for the classification of tax information in Ukraine
2.2 Classification of tax information BY THE REGIME OF THE access
PART 3 LEGAL REGIME OF TAX INFORMATION IN UKRAINE
3.1 Content of the legal regime of The tax information
3.2 Types of legal regime of THE tax information
3.3 Structure of the legal regime of tax information
PART 4 IMPROVEMENT OF LEGAL REGIME OF THE TAX INFORMATION
4.1 Trends of the development of in the legal regime of the tax information in Ukraine
4.2 The effectiveness of the legal regime of the tax information in Ukraine
CONCLUSIONS
USED LITERATURE
THESAURUS
USEFUL BIBLIOGRAPHY ON RESEARCH
INDEX
NAME INDEX
WORDS of gratitude
CONTENTS
BRIEF CONTENTS
CONTENTS
FOREWORD
PREFACE
LIST of abbreviations
PART 1. LEVEL Of DEVELOPMENT OF THE SCIENTIFIC ISSUE AND METHODOLOGY OF THE RESEARCH
1.1 Bibliography on research
1.1.1 General and theoretical works
1.1.2 Branch works
1.1.2.1 Constitutional Law
1.1.2.2 Administrative Law
1.1.2.3 Civil Law
1.1.2.4 Criminal Law
1.1.2.5 Information Law
1.1.3 Works which are devoted to the analysis of various aspects of information security
1.1.4 Works which are devoted to the analysis of various aspects of the tax system
1.2 Methodological BASES of the research of the legal regime of tax information in Ukraine
1.3 The conceptual and categorical APPARATUS OF the RESEARCH
1.3.1 The concept of “information” in doctrinal studies
1.3.2 The concept of “information” in the legal acts
1.3.3 The term “tax information” in the legal acts
1.3.4 The term “tax information” in doctrinal studies
PART 2 TYPES OF TAX INFORMATION IN UKRAINE
2.1 The criteria for the classification of tax information in Ukraine
2.1.1 Classification of information
2.1.2 Classification of tax information
2.2 Classification of tax information BY THE REGIME OF THE access
2.2.1 Open the tax information in Ukraine
2.2.2 Tax information with limited access in Ukraine
2.2.2.1 Tax secret
2.2.2.2 Official tax information
PART 3 LEGAL REGIME OF TAX INFORMATION IN UKRAINE
3.1 Content of the legal regime of The tax information
3.1.1 The concept of “regime”
3.1.2 The concept of “legal regime”
3.1.3 The concept of “administrative and legal regime”
3.1.4 The concept of “legal regime of the tax information” and its features
3.2 Types of legal regime of THE tax information
3.2.1 Classification of legal regimes
3.2.2 Classification of administrative and legal regimes
3.2.3 Classification of the legal regimes of the information
3.2.4 Types of legal regimes of the tax information
3.3 Structure of the legal regime of tax information
3.3.1 Scientific approaches to understanding of the structure of the legal regime
3.3.2 Scientific approaches to understanding of the structure of the legal regime of information
3.3.3 Ukrainian legislation in the context of understanding of the structure of the legal regime of information
3.3.4 Structure of the legal regime of the tax information
3.3.5 Characteristics of the elements of the legal regime of the tax information
3.3.5.1 The purpose of the legal regime of the tax information
3.3.5.2 The principles of the legal regime of the tax information
3.3.5.3 “The operating rules” of the legal regime of the tax information
3.3.5.3 The subjects of the legal regime of the tax information
3.3.5.4 Responsibility for violation of the regime of the tax information
PART 4 IMPROVEMENT OF LEGAL REGIME OF THE TAX INFORMATION
4.1 Trends of the development of in the legal regime of the tax information in Ukraine
4.2 The effectiveness of the legal regime of the tax information in Ukraine
4.2.1 The main directions of improving of the effectiveness of the legal regime of the tax information in Ukraine
4.2.1.1 The term “effectiveness of the legal regime of the tax information”
4.2.1.2 Determinants of ineffectiveness of the legal regime of the tax information
4.2.1.3 Improving the legal regime of the tax information in Ukraine: analysis of the scientific approaches
4.2.1.4 Directions of improvement of the legal regime of the tax information in Ukraine
4.2.2 Systematization of the information legislation of Ukraine as conceptually based direction of improvement of the legal regime of tax information
4.2.2.1 Structure of the Code of Ukraine on Information (“Information Code of Ukraine” in the context of researches of the legal regime of the tax information
4.2.2.2 The State purpose-oriented program of the tax information protection in Ukraine: the content and purpose
CONCLUSIONS
USED LITERATURE
THESAURUS
USEFUL BIBLIOGRAPHY ON RESEARCH
INDEX
NAME INDEX
WORDS of gratitude