ПРАВОВЫЕ ПРОБЛЕМЫ ИНФОРМАЦИОННОГО ОБМЕНА В СИСТЕМЕ НАЛОГОВЫХ ОРГАНОВ

Pravoprimenenie

Кирилл Владиславович Маслов¹ 

[1] Омский государственный университет им. Ф.М. Достоевского, г. Омск, Россия

关键词: Информация;    налоги;    обмен;    налоговые органы;    налоговое администрирование;    запросы;    координация;    информатизация;   

DOI  :  10.24147/2542-1514.2017.1(4).46-55

学科分类：社会科学、人文和艺术（综合）

来源: Dostoevsky Omsk State University

【 摘 要 】

The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials. The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities. The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method). Results, scope. Information interaction of bodies of tax administration along with General principles of information exchange, shall further be based on the principle of maximum accessibility to bodies of tax administration existing tax information. Information must be transmitted by officials of these bodies to each other by applying the maximum number of forms of interaction. It is not only the planned transfer of certain data, but prompt replies to queries; unification of formats of information used (in the future, if technically possible, a unified information system to allow remote access to every employee of all departments); support workers one bodies the activities of other specialists; coordination of control activities; joint seminars (conferences). Conclusions. A security feature of the standards for the exchange of information in the system of tax administration, will be fully realized only when along with an indication of the type of information to be found who, in what organ and in what order must pass, and what will be the liability for violation of the rules.

【 授权许可】

CC BY