ԲԱՆԿԱՅԻՆ ԳԱՂՏՆԻՔԻ ՏԵՂԸ ԳԱՂՏՆԻ ՏԵՂԵԿԱՏՎՈՒԹՅԱՆ ՀԱՄԱԿԱՐԳՈՒՄ ԵՎ ՀԱՐԱԲԵՐԱԿՑՈՒԹՅՈՒՆԸ ԱՌԵՎՏՐԱՅԻՆ ԵՎ ՀԱՐԿԱՅԻՆ ԳԱՂՏՆԻՔԻ ՀԵՏ / THE PLACE OF BANKING SECRECY IN A SECRET INFORMATION SYSTEM AND ITS RELATION TO COMMERCIAL AND TAX SECRECY

Abstract

The system of classified information, which establishes the legal regimes of classified information, is currently at the stage of formation, and a number of important issues have not been sufficiently regulated by the legislator. One of the legal regimes of confidential information often encountered in practice is the legal regime of bank secrecy. The bank is the center of financial activity of all economic entities; the latter concentrates information about all their operations. Too easy access to this information will negatively affect the development of market relations, and will also reduce customer confidence both directly in the bank and in the banking system as a whole. In domestic judicial practice, there is no single point of view on the relationship between bank secrecy and other types of information with limited access. Despite the enshrinement in legislation of various legal regimes of confidentiality in relation to certain information, there are no specific rules defining the general principles for constructing such legal regimes. This has led to the fact that it is not possible to systematically determine the place of bank secrecy in the hierarchy of secrecy and identify its relationship with other types of confidential information. The article examines the place of banking secrecy in the system of confidential information, its interaction with other types of confidential information, in particular with commercial and tax secrets, since the lack of a unified classification concept of legal secrecy does not allow the correct classification of information relationships, the subject of which are various types of confidential information.