The Problems of Proving Tax Disputes in the Russian Federation, USA and Great Britain

Targets and goals The aim of the work is a comprehensive analysis of the institute of evidence in tax legal relations, identifying the most effective ways of challenging actions of tax authorities and specific features of evidence in both Russian national proceedings and disputes in the Anglo-Saxon countries. To achieve this goal it was necessary to solve a number of tasks: - to study the doctrinal approach of evidence and prove in administrative disputes; - to conduct a study of the standards of evidence in the Anglo-Saxon legal system; - analyze the practice of Russian national courts; - to consider the features of tax planning for international commercial organizations on the example of meetings of state specialized committees and relevant legal proceedings, - find trends of new legal trends Methodological basis Dialectical method of knowledge is the basic one. During the work such scientific methods as: analysis, synthesis, deduction, historical and legal, comparative legal, formal legal, and other methods were used. The essence and classification of legal relations are to be revealed. Findings On the basis of the conducted research, it can be concluded that the theory and practice of evidence and proof in the countries of the Anglo-Saxon legal system and in Russia come closer together, which happens for several reasons. Firstly, the common initial goal of introducing a standard of proof, expressed in the need to resolve the dispute on the merits and adopt a legal, reasonable and fair judicial act. Secondly, in Russia there is a separate problem expressed in an attempt to over-regulate at the legislative level all possible actions of business entities and officials. Third, a rapprochement with the Anglo-Saxon proof system gaves rise to the institution of strict standards of proof.