The Concept of Unjustified Tax Benefit in the Russian Federation

In the paper, the author analyzed the social relations that arise as a result of abuse of the right by taxpayers. The purpose of the study was to identify the distinctive features of the dynamics of the development of the concept of unjustified tax benefit, the limits of tax planning, as well as to answer the question about the fact of codification of this concept. The main author’s purposes were: To study the concept of taxpayer’s mala fide, as well as analysis of its development; To study of the formation and development of the concept of unjustified tax benefit in the Russian Federation; To research for the most rational solutions necessary for potential conflict resolution between taxpayers and tax authorities. After analyzing the category of bona-fide, the author came to the conclusion that the concept of unjustified tax benefit is an adjusted concept of taxpayers’ mala fide. When studying the formation and development of the concept of unjustified tax benefit in the Russian Federation, the author found that the Russian court practice has formed a large number of guarantees for taxpayers, ignoring which will lead to a significant deterioration in the situation of entrepreneurs. As a result, the author came to the conclusion that the provisions of article 54.1 of the Tax Code of the Russian Federation are a consolidation of legal positions developed by judicial practice on unjustified tax benefit.