The Application by the Arbitration Courts of the Economic Analysis in Tax Litigations

The uncodified application of economic analysis is enshrined in resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation by 12 October 2006 No. 53, in which the Court indicates the assessment of the real economic transaction and the economic analysis of the taxpayer's goals. The legislator, seeking to suppress the actions of unscrupulous taxpayers, establishes legislative regulation not always in accordance with the constitutional principles of tax law, leaning towards exclusively fiscal interest. At the same time, the powers of the tax authorities are constantly expanding due to the broad interpretation of the provisions of those institutions that are aimed at combating excessive tax optimization and unfair behavior of the taxpayer. But tax legislation is not changing so quickly, the courts independently develop additional criteria and expand the interpretation of the norms of the tax code. This work represents the system analysis of the mechanisms developed by judicial practice for restriction of tax optimization of the taxpayer, and also the institutes of the tax law providing the same restrictions.