Tax control and attorney-client privileg
Today, contradictions continue to be present in domestic legislation, the consequences of which may be serious violations in the activities of lawyers: going beyond the Code of Professional Ethics and disclosing information constituting a lawyer's secret. The practice of the tax authorities often provides for the need to obtain secret information constituting the secret of communication between a lawyer and his principal. In this article, the author of the analysis explored the essence and specifics of attorney-client privilege, identified the main reasons for the desire of the tax authorities to gain access to it, the legal status of a lawyer as a legal consultant and client's representative in tax legal relations, and also outlined ways to eliminate contradictions regarding the protection of attorneyclient privilege in domestic legislation. Summing up the results of the research, it should be noted that the introduction of these amendments to the domestic legislation will contribute to the inviolability of lawyer secrecy, reduce the number of violations of the provisions of the Code of Professional Ethics of Lawyers, eliminate the contradiction between this document and the provisions of federal legislation relating to the activities of lawyers, as well as the Tax Code of the Russian Federation.