Good Faith of Taxpayer When Building a Business

Student: Katkova Ksenia

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2019

The graduate work is devoted to the category of good faith of taxpayer in the Russian Federation. There is no definition of taxpayer’s good faith in Russian legislature. As a consequence, there is an ambiguity in regard to the application of tax code when it comes to qualification of taxpayer’s behavior when building a business. Different approaches and doctrines applied by tax and judicial authorities have been analyzed. Certain criteria for establishing the good faith of taxpayer have been suggested.

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