Legal grounds for not providing information at the request of the financial manager

Authors

  • Михаил Сергеевич Русанов Academy of management of Ministry of Internal Affairs of Russia
  • Вячеслав Анатольевич Клочихин Academy of management of Ministry of Internal Affairs of Russia

DOI:

https://doi.org/10.17308/vsu.proc.law.2020.1/2402

Keywords:

financial Manager, bankruptcy of an individual, tax authority, refusal to provide information, tax secrecy

Abstract

The article deals with the legislative gap associated with the procedure of providing information at the request of the financial Manager of the tax authority. Judicial practice on the specified question is analyzed, and also ways of the solution of the considered problem are offered.

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Author Biographies

  • Михаил Сергеевич Русанов, Academy of management of Ministry of Internal Affairs of Russia

    Assistant professor of the Department of financial, economic, logistics and medical support (Academy of management of Ministry of Internal Affairs of Russia)

  • Вячеслав Анатольевич Клочихин, Academy of management of Ministry of Internal Affairs of Russia

    Senior Lecturer of the Department of financial, economic, logistics and medical support (Academy of management of Ministry of Internal Affairs of Russia)

References

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Published

2020-02-14

Issue

Section

Civil Law and Process