The Institute of Tax Benefits in Judicial Practice: Some Problematic Aspects

The article addresses the tax benefits implementation in the case law of arbitration courts, general jurisdiction courts, and in the legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The subject of the study is the tax benefits in the context of its implementation in the judicial practice of the Russian Federation, including the law enforcement activities and case law of arbitration courts, general jurisdiction courts, as well as the legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The author, based on the analysis of relevant law enforcement materials, demonstrates examples of contradictory approaches emerging in two areas: 1) tax disputes related to the reassessment of tax amounts, fees, insurance contributions, as well as the imposition of fines and penalties due to the unlawful use of tax benefits; and 2) tax disputes regarding the refusal to grant tax benefits and the determination of conditions for their application. The methodology of the research is based on a comprehensive approach, including the analysis of judicial acts, systemic, comparative-legal, and formal-logical methods, as well as the method of interpreting the norms of tax legislation in light of constitutional principles and the legal positions of higher judicial authorities. The purpose of the work is to identify and analyze problematic aspects of the application of tax benefits in judicial practice, as well as to formulate proposals for improving legal regulation in this area. The results of the research can be applied in law enforcement activities, as well as in scientific research and educational work in the field of administrative, financial, tax, and constitutional law. The novelty of the study lies in the systematization and critical analysis of contradictory legal positions of courts regarding the application of tax benefits, as well as in substantiating the need for legislative clarification of the conditions for granting benefits. The study for the first time shows, based on the analysis of specific cases, a trend towards "judicial norm-making" in the absence of clear legislative regulation, as well as substantiates the need to move from fragmented norms to a systemic legal regime for tax benefits. In conclusion, the necessity of legislative changes is justified in terms of clarifying and specifying the conditions for granting tax benefits.

benefits, tax benefits, institute of tax benefits, judicial practice, Constitutional Court of the Russian Federation, Supreme Court of the Russian Federation, taxpayer, tax preference, tax law, administrative law