Theoretical and practical problems of legal regulation of banking, tax and trade secrets in business
( Pp. 326-331)

The article is devoted to the study of new legal rules of the Russian legislation regulating banking, tax and trade secrets, as well as the solution of a number of theoretical and practical problems, such as the definition of the secret, which refers to a special legal regime, the value of trade secrets as property, ensuring the satisfaction of private and public interest, the right to access to bank and tax secrecy persons whose rights and interests may be violated in the absence of information, for example, the beneficiary under the contract nominal account in the case of the absence of special conditions on access to Bank secrecy or contractors of the taxpayer in respect of which the investigation on the fact of the presence of stuffiness in the payment of taxes. Proposals on optimization of work with foreign taxpayers in part direction information of the Russian financial institutions in foreign tax authority consisting in the necessity of harmonization of providing information only in the absence of decisions by public bodies about the ban, as well as to eliminate conflicts of customs legislation in the area of information by the customs authority at the customs inspections

Yakovleva I.., (2014), THEORETICAL AND PRACTICAL PROBLEMS OF LEGAL REGULATION OF BANKING, TAX AND TRADE SECRETS IN BUSINESS. Business in Law, 5 => 326-331.

Guzeev YU.G. Printsip nalogovoy publichnosti: ponyatie, priroda, perspektivy vvedeniya v Rossii. // Finansovoe pravo.2013. № 9.
Kirilina V.E. Pravovoy rezhim nalogovoy tayny // Zakony Rossii: opyt, analiz, praktika. 2010. № 4.
Koleboshin G.M. Osobennosti okhrany konfidentsial noy informatsii, sostavlyayushchey sekret proizvodstva. Diss. kand. yurid. nauk. M., 2007.
Kostenko M.YU. Nalogovaya tayna: Nauchno-prakticheskoe posobie. M., 2001.
Maksimova M.A. Voprosy pravovogo regulirovaniya konfidentsial no informatsii: finansovo-pravovoy aspekt. // Finansovoe pravo. 2013. № 2.
Mal ko A.V. Rodionov O.S. Pravovye rezhimy v rossiyskom zakonodatel stve // ZHurnal rossiyskogo prava. 2000. № 9.
Oleynik T.S., SHavkero A. Voennaya tayna v sisteme informatsii ogranichennogo dostupa // Probely v rossiyskom zakonodatel stve. 2010. № 2.
Ponomareva L.V. Tayna v ugolovnom zakonodatel stve: teoreticheskiy analiz. Biznes v zakone. 2007. № 2.
Pshukova A.M. Professional naya tayna advokata kak odno iz osnovnykh trebovaniy advokatskoy etiki // Biznes v zakone. 2004. № 8.
Severin V.A. Kommercheskaya tayna v Rossii. M: Zertsalo-M, 2007. 615 S.
Rozenberg V. Promyslovaya tayna. Spb., 1910.
Tereshchenko L.K. Pravovoy rezhim informatsii. Diss. dokt. yurid. nauk. Moskva, 2011.
Fat yanov A.A. Tayna i pravo (osnovnye sistemy ogranicheniy na dostup k informatsii v rossiyskom prave). Monografiya. M.: MIFI, 1998.
SHapovalov M.A., Ishlek (Borodina) N.M., Mironov V.YU. Kommentariy k Federal nomu zakonu ot 2 dekabrya 1990 g. N 395-1 O bankakh i bankovskoy deyatel nosti . Podgotovlen dlya sistemy Konsul tant Plyus, 2013
SHishmareva E.V. Kommercheskaya tayna v rossiyskom grazhdanskom prave. Diss. kand. yurid. nauk. M., 2004.
David W. Quinto, Stuart H. Singer. Trade secrets: Law and Practice. 2009, Oxford University Press.
Weber M. Berufsgeheimnisim Steuerrechtund Steuergeheimnis. Zuerich, 1982;
Tipke K. Die Steuerrechtordnung. Koeln, 1993.

confidential information, mystery, banking secrecy, tax mystery, trade secret, beneficiary, public interest, foreign taxpayer, access mode, the consent of the client.