Audit secrecy in tax relations

The article analyzes the content of the concept of audit secrecy, as well as cases of legal possibility of its disclosure, legal restrictions on such disclosure. Guarantees of compliance with the rights of audited persons and prevention of abuse by tax authorities are considered. The author proposes to make changes to the Tax code of the Russian Federation to reduce the dispositivity of auditors' actions in relation to working with information constituting audit secrets.