On the issue of legal protection of tax secrets
The scientific work reveals the essence and semantic meaning of such a concept as "tax secret". The most objective and meaningful interpretation of the concept of "confidential information"is given, which is considered as an object of tax law and tax legal relations. The provisions of the Tax Code of the Russian Federation and the Federal Law "On Personal Data"are analyzed. Attention is paid to the problematic aspects of the procedure for the correct provision of tax secrecy. The main problem is the lack of a clear idea of what information can be considered confidential and classified as a tax secret, and what cannot. The author comes to the conclusion that the protection of confidential information is carried out by various branches of law, which entails additional protection of the taxpayer and the stability of tax legal relations.