Current Issues of Identifying Unreasonable Tax Benefits
- Авторлар: Smirnova E.1
-
Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 1 (2023)
- Беттер: 279-282
- Бөлім: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/250153
- ID: 250153
Дәйексөз келтіру
Аннотация
In this study, theoretical foundations and practical aspects of identifying unreasonable tax benefits are considered, classification is given by subjects and by types of taxes. We considered the use of an analysis of contracts (type of contract, terms of contract, counterparty category, lack of accounting for business purpose), lease and contract agreements, the analysis of which reveals an unreasonable tax benefit taking into account the ill-conceived execution, the economic validity of concluding related transactions and the presence of a specific business purpose. The issues of documentation during the execution of contracts are considered. Objectives of the research work: to determine the main issues that arise when identifying unreasonable tax benefits. Findings from the study: tools for identifying unreasonable tax benefits and prospects for their improvement are highlighted.
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Elena Smirnova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor; Associate Professor of the Taxes and Tax Administration Department
Ресей, MoscowӘдебиет тізімі
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- «The main directions of the budget, tax and customs-tariff policy for 2022 and for the planning period 2023 and 2024» (approved Ministry of Finance of Russia) // Union of Right Forces ConsultantPlus.
- Smirnova E.E., Anisimova E.I. Regional features of tax administration // Education and law. —2021. —№ 3. —P. 209–213.
- Smirnova E.E., Margorina A.D. Regional features of tax administration (on the example of the Kaliningrad region) // Problems of economics and legal practice. 2022. V. 2. P. 270–275.
- Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru.