Lipkan V. A.
Legal regime of tax secret in Ukraine : [monograph] / V. А. Lipkan, Y. F. Zbinskiy / Edited by Dr. V. A. Lipkan. — К. : V. A. Lipkan, 2018. — 372 p.
ISBN 978-966-97758-0-1
The monograph is devoted to theoretical, methodological and legal problems of the legal regime of tax secret in Ukraine. The paper defines the term «tax secret», «secret tax legal regime», «the effectiveness of the legal regime of tax secrecy». The condition of the national normative legal acts that regulate the development of the information society and the international information legislation is analyzed. The basic features of tax secrecy and legal regime of tax secrecy. The characteristic elements such legal regime for tax secrecy in Ukraine as the purpose, principles, subjects of the legal regime of tax information, liability for the breach, and especially the institutional mechanism for ensuring a functional legal regime for tax secrecy in Ukraine.
In order to further improve the legal regime for tax secrecy in Ukraine were asked to make appropriate amendments to the national tort laws, and to develop and approve the Regulations on the procedure of preparation, accounting, storage and destruction of documents, cases, publications and materials containing tax secret in tax authorities of Ukraine.
The monograph is a logical continuation of the series «ORDO ORDINANS» of Dr. V. Lipkan scientific school and will be useful for graduate students, researchers, practitioners and for everyone who interested in the systematization of information legislation