RETROSPECTIVE ANALYSIS OF THE FORMATION OF CRIMINAL LAW PROHIBITION OF ILLEGAL RECEIPT AND DISCLOSURE OF COMMERCIAL, TAX AND BANKING SECRECY
Journal: International Scientific Journal "Internauka" (Vol.2, No. 48)Publication Date: 2018-04-30
Authors : Kalganova Ekaterina;
Page : 21-24
Keywords : bank secrecy; trade secret; criminalization; tax secret; illegal receiving; illegal disclosure; criminal liability;
Abstract
In article the question of social and historical conditionality of criminalization of illegal actions for receiving and disclosure of information relating to a trade, tax or bank secrecy is considered. Special attention is paid on prerequisites and problems formation of the studied criminal and legal ban. The author allocates tendencies of development of the criminal legislation, and also debatable questions of a subject, expresses and proves own opinion on them.
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