Zemlianskaia I.S.PhD in Economics, Associate Professor, Department of Taxation and Audit, Russian Academy of National Economy and Public Service under President of Russian Federation, Volgograd branch, Volgograd, Russian Federation zemlyanskaya-irina@ya.ru
The article analyzes foreign and Russian doctrines dividing a taxpayer’s actions as acceptable and non-acceptable according to the national legislation. The author investigates legislative and judicial practices and shows the schemes of a taxpayer’s ill-founded tax benefit reception. The paper points out the problems of exercising the notion «ill-founded taxation benefits» and reveals the ways of solving.
Keywords: ill-founded taxation benefit, doctrine of business purpose, criterion of average sensible entrepreneur, way, receiving, fraudulent transaction
References:
Arbitration board on ill-founded tax benefit. Available at: http:// Link. (In Russ.)
Letter FNS Russia “On the proof of ill-founded tax benefit” of May 24, 2011 № СА-4-9/8250. Available at: Link. (In Russ.)
Letter FNS Russia “On the direction of the code of practice of complaint investigation from taxpayers and tax arguments by committee on the issues of ill-founded taxation benefit” of October 31, 2013 № СА-4-9/19592. Available at: Link. (In Russ.)
Resolution of plenum VAS «On the arbitration board’s estimation of a taxpayer’s tax benefit justification» of October 12, 2006 № 53. Available at:
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Shekin D.O. O standartakh dokazyvaniia v delakh o neobosnovannoi nalogovoi vygode [On the standards of proof in cases of ill-founded taxation benefit]. Nalogi (gazeta) – Taxes (Newspaper), 2013, no. 33.
