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Unjustified Tax Benefit

Student: Anastasiya Plestsova

Supervisor: Omar Rashidov

Faculty: Faculty of Law

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2021

The relevance of the research topic is associated with the presence of a large number of issues related to the application and correlation of the provisions of federal legislation, various judicial acts and acts of the tax authority, which require a detailed analysis in conjunction with law enforcement practice. The inclusion of Article 54.1 of the Tax Code of the Russian Federation was necessary to ensure the uniform application of the provisions defining the limits of the exercise of the taxpayer's rights to calculate the tax base. However, the achievement of this goal is possible only taking into account the previously formed judicial practice, explanations of the tax authorities and the positions of the courts. Taking into account the provisions of the new article, acts of interpretation and current practice of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation, the author evaluates the actions of tax authorities, develops ways to protect taxpayers from unfounded claims, and generally examines the prospects for the development of the judicial doctrine of tax benefits. The work is based on the methods of historical research, analysis, and synthesis. Formal-legal and comparative-legal research methods were used in the consideration of normative legal acts. On the basis of the conducted research, it is concluded that many issues on this issue will be solved by a single algorithm of actions of tax authorities and courts in order to avoid the formation of contradictory practices and for the proper protection of the state budget in the absence of illegal actions in the form of unjustified additional charges. But at this stage, in the absence of the necessary acts, taxpayers should be guided by this judicial practice and extract comprehensive means of protection from the decisions of tax authorities and courts, demonstrating their good faith. The results of the study can be used both for further scientific research, and in the law enforcement activities of tax authorities and courts.

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