The Doctrine of Unjustifiable Tax Benefit in the Light of the Legal Principles of Taxation

Student: Mardvaeva Namgar

Supervisor:

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

This work is devoted to the analysis of the institution of unreasonable tax benefits through the prism of the most important constitutional principles of taxation for this institution. The author analyzes the concept and classification of the principles of taxation, thereby revealing the most significant. Further - the main approaches of the Russian legislation and the main doctrinal positions to the qualification of tax optimization as legitimate or unjustified are disclosed. Elements of unreasonable tax benefits are analyzed through the highlighted principles. The assessment of new provisions in the tax legislation, namely, Article 54.1 of the Russian Federation Tax Code, is given. The practice of foreign countries such as Great Britain, Germany, the United States of America, and France is also being studied.

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