INSTITUTE OF UNJUSTIFIED TAX BENEFIT: PROBLEMS OF LAW ENFORCEMENT IN THE CONTEST OF CHANGES IN RUSSIAN LEGISLATION

Abstract

He purpose of the article is to analyze the tax legislation novels related to unjustified tax benefit. The article is written using general scientific and private scientific methods of cognition, in particular, analysis and synthesis, systematic, comparative legal and formal legal. According to the results of the study, the article: a) provides a list of criteria by which it is possible to judge whether the tax ben efit is reasonable or unjustified in comparison with the concept previously established by judicial practice and the present formulation in the Tax Code of the Russian Federation; b) specifies the circumstances to which the tax authorities pay attention when deciding whether there is a really perfect or executed transaction; c) different points of view are presented that exist, both in theory and in court practice, regarding giving the law retroactive force to the new provision of tax legislation related to unjustified tax benefit. The article formulates practical proposals that are recommended for the development of the theory and practice of tax relations.