Advance Tax Rulings in the System of Tax Administration: International practices
- Authors: Nadtochiy M.D.1, Makarchuk Z.V.1, Zelentsov A.B.1
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Affiliations:
- RUDN University
- Issue: Vol 29, No 2 (2025)
- Pages: 365-381
- Section: ADMINISTRATIVE AND FINANCIAL LAW
- URL: https://journals.rcsi.science/2313-2337/article/view/327898
- DOI: https://doi.org/10.22363/2313-2337-2025-29-2-365-381
- EDN: https://elibrary.ru/XTQPKU
- ID: 327898
Cite item
Abstract
The research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests. The paper analyzes the conceptual and practical aspects of advance tax rulings, including definitions, legal nature, types, objectives, and functions. Using comparative law, it investigates tax ruling practices in various jurisdictions, highlighting potential shortcomings and limitations. It compares rulings with the Russian practice of written tax law explanations from the Ministry of Finance and reasoned opinions from tax authorities, identifying the specifics of tax rulings as a tax and legal regulation instrument within tax administration. The research identifies the key characteristics of advance tax rulings, determines their legal nature, and analyzes the main types and functional purposes. It classifies tax rulings as private, public, and hybrid. The study reveals conceptual differences between tax rulings and reasoned opinions and written explanations of tax legislation in Russian tax law. Finally, it formulates proposals for modernizing Russian tax legislation, incorporating best international practices for advance tax ruling regulation.
About the authors
Mikhail D. Nadtochiy
RUDN University
Author for correspondence.
Email: mnadtochiy@gmail.com
ORCID iD: 0000-0002-9227-2622
SPIN-code: 2531-7785
Postgraduate student, Department of Administrative and Financial Law
6 Miklukho-Maklaya St, Moscow 117198, Russian FederationZlata V. Makarchuk
RUDN University
Email: makarchuk_zv@pfur.ru
ORCID iD: 0000-0001-7859-1355
SPIN-code: 6728-6122
Candidate of Legal Sciences, Associate Professor, Department of Administrative and Financial Law
6 Miklukho-Maklaya St, Moscow 117198, Russian FederationAlexander B. Zelentsov
RUDN University
Email: zelentsov-ab@rudn.ru
ORCID iD: 0000-0002-6496-8905
SPIN-code: 6762-3755
Doctor of Legal Sciences, Full Professor, Honored Lawyer of the Russian Federation, Department of Administrative and Financial Law
6 Miklukho-Maklaya St, Moscow 117198, Russian FederationReferences
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