ARBITRATION COURT PRACTICE OF TAX DISPUTE RESOLUTION
Popkova Zh.G. —
Tax Benefits Needs Another Correction?
// Taxes and Taxation. – 2017. – № 2.
– P. 1 - 6.
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Review: The subject of the research is the regulation of relations arising in the area of tax litigation regarding the rights of taxpayers to the accounting of expenses for income tax and the tax deduction for indirect taxes. The judicial doctrine of tax benefits proposed by the Supreme Court of Arbitration for today does not give taxpayers the necessary level of legal certainty. Taking into account the actual practice of the Constitutional Court and Armed Forces the author explores the question about the prospects of development of the judicial doctrine of the tax benefit. Relevance of the work is caused by the fact that the correction of approaches to the tax benefit carried out by the Constitutional Court makes an impression of an increased level of protection of the rights of taxpayers in disputes about the tax benefit. The research is based on the methods of historical research, analysis, and synthesis. When considering legal acts and draft laws as well as judicial acts the author has used the formal-legal research method. On the basis of the research the author has concluded that a new interpretation of the Constitutional Court will likely not cause significant "reversal" of judicial practice towards taxpayers. At the same time, it is necessary to develop a common position on the tax benefit at the theoretical and later legislative levels which is essential for the interpretation and practical application of this concept. The results can be used in the process of preparation of draft laws aimed at the change of the Tax Code.
Keywords: deductions, tax law, tax integrity of doctrine, tax disputes, tax control, tax benefit, highest judicial authorities, expenses, value added tax (VAT), profit tax
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