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Kurbanova Kh.Kh. About the Significance and Correlation of the Audit’s Secret With Other Legal Categories

DOI: https://doi.org/10.15688/jvolsu5.2016.3.12

Khursheda Khayrullaevna Kurbanova
Assistant Professor, Department of Civil, Business and International Law,
Tajik State University of Law, Business and Politics
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Microdistrict 17, building 1,735700 Khujand, Tajikistan Republic


Abstract. This article deals with the issue of values and ratios of the “audit’s secrets” with other legal categories. Based on the analysis of legal literature, practice activities of a number of public organizations and public bodies are considered as the conceptual apparatus of the audit’s secrets. The author points out that the national legislation dismantled regulations on issues of professional secrecy. In article the conclusion is drawn that professional secret is considered to be the confidential information which has become known after execution of the professional duties by the person. Concerning the given data the mode of the state secret does not extend by definition. In the conclusion of this scientific article the author notes that in these species the confidentiality of information (audit, service and tax secrecy) audit and tax secrets are similar in terms of content objects. According to the quality of tax department activity, the author specifies that with reference to the confidential information protected by the law the subjects have large powers to be admissible to data of managing subjects.

Key words: audit’s secret, commercial secret, value of a commercial secret, tax secret, confidential information, professional secret, legal institution of secrecy.

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