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Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Polina Seredina
Tax Consequences of Unjustified Enrichment
Jurisprudence
(Bachelor’s programme)
2018
This research is devoted to the study of usage of such civil institute as unjustified enrichment in legal tax relations. The purpose of the work is to determine the place and role of the institution of unjustified enrichment in the whole tax law and in the process of collecting the most frequently collected taxes.

In this paper the possibility of using civil institutes in tax law, based on the judicial practice it is determined. The tax disputes, in which the court or parties use the institute of unjust enrichment, are analyzes. In addition to this the tendencies of applying the mechanism of unjust enrichment in tax legal relations are presented.

The most attention is paid to the application of the concept and institute of unjust enrichment in the following categories of tax legal relations: related to indirect taxation, calculating the corporate income tax, tax on the property of the organization and the personal property tax; in situations of tax evasion; related to erroneous tax refunds from the budget.

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