Problems of Qualification of Illegal Acquisition and Disclosure of Information Constituting Tax Secrets Committed by Officials
The article discusses the features of qualification of crime associated with the illegal acquisition and disclosure of information constituting a tax secret committed by officials. It is emphasized that at present there is a gap in the features of the qualification of this act, including in Russian law enforcement practice. Therefore, the author proposes to adopt the decision of the Plenum of the Supreme Court of the Russian Federation or to supplement the decisions of the Plenum of the Supreme Court of the Russian Federation regarding the specifics of qualification of actions of officials committing such a crime.