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Current Tax Management Practice of Tax Authorities Regarding the Unjustified Tax Benefit in Russian Federation

ФИО студента: Ilya Kheyfets

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2018

The concept of unjustified tax benefit in Russian tax law has been an issue of utmost social concern among business entities, scholars, arbitration courts at least for a decade and still encourage attention and discussion due to its recent law incorporation. There are everyday debates in the legal community with regard to the tax risks existing for the taxpayers arising out of dealing with suppliers. There are also a lot of conference meetings, workshops aiming at providing the business enterprises with advice on lawful tax planning. The lack of statutory definition of the mentioned concept and of clear and precise guidelines for the tax authorities in the process of conducting tax control measures results in plenty of tax disputes, where tax authorities ground its reasoning on unjustified tax benefit receipt. Despite of the fact that the subject matter of the project is profoundly studied by the theorists of tax law, there are issues that yet to be analyzed especially concerning the ways of gathering evidence and building legal reasoning by the tax officers while conducting tax audits of the taxpayers. In particular, there is an ambiguity as to what are the exact criteria and circumstances subject to which a taxpayer is deemed to have received an unjustified tax benefit. Besides, it is important to analyze the methods and investigative techniques in the tax management practices bearing in mind the fact that nowadays tax inspectorates rapidly adopt modern computer technologies for the fiscal purposes. Finally, there is a temporary problem of absence of well-developed case law concerning provisions of newly introduced rules regarding tax benefit.

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