• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

The Issues of Proving in Disputes Arising from Tax Relations in Russia

Student: Karpichko Yuliya

Supervisor: Elena Kudryavtseva

Faculty: Faculty of Law

Educational Programme: Lawyer in the Sphere of Justice and Law Enforcement (Master)

Year of Graduation: 2019

This article is devoted to the research of the problem of proving by the participants of a tax dispute the legality of collecting taxes from corporate taxpayers. The aim of the work is to determine the vector of court practice to identify the degree of limiting the taxpayers` constitutional rights. The main objectives of the study are: 1) defining of the concept of “tax dispute” and learning of the effect of pre-trial appeal on the formation of the subject of proof, discussing of the role of tax doctrines and their influence on the distribution of the burden of proof; 2) considering from a practical point of view of the problems in proving tax disputes; 3) researching of certain theoretical and practical features of proving in international corporate taxation. Based on the study, the author made the following main conclusions: 1. Although the tax dispute is an administrative dispute, it recognizes legal collection of tax payments and sanctions under the guise of damages and harm caused to the Russian budget. 2. The principle of competition in tax disputes is deformed. The legislator does not impose on the tax authority the obligation to refute the taxpayer's evidence. That is why he does not compete with the taxpayer, and proves only the presence of technical signs of obtaining tax benefits. The existing procedure for assessing evidence of a tax dispute leaves the court unreasonably broad discretion, which leads to the actual reassessment of court decisions by the higher courts. 3. Guilt in a tax offense, as a rule, is presumed or “consistently follows” from the evidence submitted. The author proposed to establish the taxpayer's guilt by proving his substantial control over the counterparty. 4. In international corporate taxation and Russian court practice, there is an actual presumption of abuse of the taxpayer's right if there are identified relationships with companies from low-tax jurisdictions.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses