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Journal

Financial Law Review

2021 | 22 | 3 | 19-28

Article title

Permissible Restrictions of Bank Secrecy for Tax Control Purposes in the Legal System of the Russian Federation

Authors

Elena Vyacheslavovna Pokachalova , Elena Nikolaevna Pastushenko , Mikhail Nikolayevich Sadchikov

Content

Full texts:
articles-2091894.pdf.pdf

Title variants

Languages of publication

Abstracts

EN
The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also including the principle of providing information on request and automatic data provision within the framework of the Common Reporting Standard. The comparison of bank secrecy and tax transparency is carried out from the viewpoint of its value for the society, state, and individuals. It is noted that the expansion of bank secrecy access for tax authorities can be used not only in tax control, but also to simplify the taxpayers’ payment procedure and other benefits connected with the confidential information, or bank secrecy. The given research paper analyses the problem of broad exemptions from the banking secrecy regime in tax control. The analysis is based on the axiological approach and comparative legal research method based on the analysis of bank secrecy restrictions in the legal systems of Switzerland, Singapore and Russia. The scientific task is to determine the conditions and the necessary degree of bank secrecy restrictions in tax control.

Keywords

EN
transparency   taxes   bank   secrecy   value   law  

Publisher

Uniwersytet Gdański

Journal

Financial Law Review

Year

2021

Volume

22

Issue

3

Pages

19-28

Physical description

Dates

published
2021

Contributors

author
Elena Vyacheslavovna Pokachalova
  • Department of financial, banking and customs law named after Professor Nina Ivanovna Himicheva
author
Elena Nikolaevna Pastushenko
  • Department of financial, banking and customs law named after Professor Nina Ivanovna Himicheva
author
Mikhail Nikolayevich Sadchikov
  • Department of financial, banking and customs law named after Professor Nina Ivanovna Himicheva

References

Document Type

Publication order reference

Identifiers

Biblioteka Nauki
2091894

YADDA identifier

bwmeta1.element.ojs-issn-2299-6834-year-2021-volume-22-issue-3-article-oai_ojsug_pkp_sfu_ca_article_6368
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