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Economic Analysis in Russian Tax Law

ФИО студента: Dinar Galin

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Financial, Tax and Customs Law (Master)

Год защиты: 2018

This study substantiates the use of economic analysis in tax law as a method of interpreting the norms of law, as well as an instrument of tax reconstruction in judicial practice on tax disputes. Also, the potential of application of the economic analysis of law to the tax policy of the state is investigated. The purpose of this work was to determine the prerequisites for the application of economic analysis in the tax law of Russia. The tasks that were put by the author for this study were: • research the history of the emergence of a discussion on the economic analysis of law; • identify approaches to the concept of economic analysis of law: the concept, subject, methodology; • consider the tax as a legal and economic category; • investigate the principle of the economic basis of tax and economic analysis in tax law; • analyze the application of economic analysis in tax policy; The methodological basis of the study was: historical method, comparison method, analysis and synthesis, induction and deduction, system method, analogy method. As the empirical material, the judicial practice of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation was used. Conclusions of research: Economic analysis as a method of interpreting the norms of law is a set of techniques for understanding the meaning of legal norms based on economic theory. Economic analysis in tax law as a method of interpreting the norms of law can be applied on the basis of the principle of the economic basis of the tax. Economic analysis as a tool for tax reconstruction - the calculation of the tax obligation for the transaction (a set of transactions) based on their actual economic content in order to determine the true scope of the tax obligation.

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