摘要：In this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information,certain rights must be respected,primarily right to privacy and confidentiality of obtained data. Only a small number of countries notify taxpayers about the fact that a request for information has been made and give them right to consultation and right to intervention. Finally,the author tends to show the possible ways of harmonization of conflicting interests of tax administrations and taxpayers,because guaranteeing these rights may undermine efficiency and the goal which should be achieved by exchange of information.
其他摘要：У раду аутор разматра основна права пореских обвезника у поступку размене информација. Реч је о изузетно значајном питању будући да се,ради потпуног и правилног утврђивања пореске обавезе,пореске власти све више ослањају на узајамну помоћ у пореским ствар
关键词：exchange of information;bank secrecy;rights of taxpayers;right to notification;right to consideration;right to intervention
其他关键词：размена информација;права обвезника;право на обавештавање;право на консултације;право на интервенцију;банкарска тајна
