TAX INFORMATION EXCHANGE AS THE SUBJECT OF SCIENTIFIC ANALYSIS
Journal Title: «Публічне управління і адміністрування в Україні» - Year 2017, Vol 1, Issue
Abstract
The article analyzes the approaches to the definition of “information”, “tax in-formation”, “exchange of tax information”. It is proved that the essence of tax infor-mation should be considered in a broad sense. The concept of tax information is not to be limited exclusively as information or data created or obtained by the tax authori-ties. As the tax information in the article it is proposed to consider any facts, reports or records in any form that may be used to establish the tax liability of taxpayers. As the exchange of tax information in the article it is suggested to consider any actions related to obtaining, processing and subsequent transfer of the tax information from one entity to another.
Authors and Affiliations
Н. М. Герасименко
Keywords
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