Whistleblower.
Concept: Someone witnesses a crime, know, that internally it would be concealed by a company or state, or that there is no internally, because its a private person. They go to the press. Press has to gage if this is in the public interest, and then can publish.
Its called separation of power.
Its what keeps this democracy thing alive.
You have no idea what you're talking about.
First, there is no whistleblower. A whistleblower is an insider who goes public with their knowledge of illegal wrongdoing. As of right now, no-one is even alleging that such a person exists.
Secondly there is no alleged crime. So even if there was a whistleblower, what would they be blowing the whistle on… prudent corporate accounting?
Now, it is a federal crime to disseminate someone else's tax records without consent. I do not know the letter of the law in that regard, I could be misinterpreting 26 U.S. Code § 7213. The New York Times, or their source, could be in violation of that law. I don't know.
Separation of power is another concept altogether. That has to do with limitations on power and utility in branches of government.
Democracy, is also yet another thing altogether, and I'm not going to explant act one to you. Maybe look it up in Wikipedia?
Seriously, you should look up and read about every single concept you referenced. Because you literally got everything wrong. Perhaps you have something important or interesting to say, but it is hard to take you seriously when it doesn't seem like you even understand your own words.
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As someone who has run a very small corporation, and has an accountant, I can tell you that even minor corporate accounting is very complex. Virtually everyone pays at least one account to handle it, if not a team, with lawyers as well. And they all know their job… pay as little tax as possible while protecting the corporation by ensuing that they are on the right side of the law. I regularly pay little to no income tax, but that doesn't mean my corporation doesn't pay various taxes, as well as collect various taxes for the government. There are many different ways that taxes can be structured, and if you are not being paid a conventional salary, that open up even more options. There is nothing abnormal or irregular about what is being reported about Trump's taxes. There is nothing abnormal about leveraging assets, borrowing and paying interest at a lower rate than asset appreciation, and using asset depreciation to offset taxable earnings. These are just the basics. It can get crazy complex. If all you have ever done is a personal tax return for regular jobs, you have no idea what corporate tax returns can look like, and what your personal tax return can look like if you own corporate assets.