Legal Mechanisms of Struggle Against Taxpayer's Abuse of Right

This master dissertation is dedicated to the analysis of abuse of law. The paper has complex character, because the issue of the research concerns both private and public law. The aim was to identify and evaluate legal mechanisms of struggle against taxpayer's abuse of right. The development of the concept of abuse of law in the years since ancient Rome down to recent times was presented. The content and main features of abuse of law were defined. Author makes a conclusion that the mechanisms of struggle against abuse of right consist of international and national level. The national level consists of legislative regulation, law enforcement practice and judicial doctrines. At the same timenot all elements of the mechanism struggle against abuse of right are effective. In particular some provisions of tax legislation contradict other areas of law. The key point of identification of abuse of law is bona fides of the taxpayer, so it is necessary to formalize this concept in legislation. Particular attention is paid to the recommendations of the OECD on combating abuse of law, to the assessment of the validity of the international rules implementation in the national legislation on taxes and fees.