Relationship banking and tax secret

The authors of this article consider the problem of correlation of banking and tax secrets. The question raised is relevant, as the exact and concretized concepts of banking and tax secrets have not yet been fixed. However, this paper presents regulations that contain the concepts of banking and tax secrets, but it is also noted that they can be traced conflicts, as the fixed norms are different in scope and content, which causes problems with determining the responsibility of subjects of banking and tax secrets for their disclosure. If we talk about the relationship of these secrets, it should be noted that the priority has a tax secret, since credit institutions can be sanctioned for failure to provide the necessary information for the tax authorities. The authors also note that banking and tax secrecy play an important role in protecting the rights and freedoms of citizens protected by the Constitution of the Russian Federation. Based on this, it is concluded that banking and tax secrets belong to professional and official secrets respectively, that is, they will relate to information with limited access...