Validity of Tax Benefit and «Bad Faith» of Counteragent of Tax Payer

Autor:	Aleksey Titov
Rok vydání:	2014
Předmět:	Double taxation Value-added tax Public economics Ad valorem tax Tax credit Direct tax State income tax Economics Tax reform Indirect tax
Zdroj:	Journal of Russian Law. 2:36-41
ISSN:	2500-4298 1605-6590
Popis:	In article the analysis loose is provided in the legislation of the Russian Federation of criteria which taxing and judicial authorities use when carrying out an assessment of validity of application by the taxpayer of tax benefit in cases of «dishonesty» of the contractor of the taxpayer. Approach of the legislator to definition of the concept «integrity» of the taxpayer is investigated. The position of the author on the practical problems arising in the course of use by the taxpayer of the right to use tax benefit is stated. The author of the real work comes to a conclusion that lack of due legal regulation of process of use by the taxpayer of the right for use of tax benefit often allows taxing authorities to resolve an issue of validity of tax benefit at discretion.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::cb3c9e2d25600410a188e64b87ef8f9e https://doi.org/10.12737/5499 Zobrazit plný text záznamu