Abstract: The subject of this research is manifestation in tax law of the category of “good faith” in a subjective sense. The author reveals what it exactly means within legal science, as well as examines the aspects that must be considered when applicable to resolution of tax disputes. The article also addresses the key criteria, according to which private and public parties of tax relations can be deemed not in good faith in the subjective sense of this category. The main conclusions of the conducted study consist in the fact that good faith in the subjective sense within law enforcement represents an efficient, but simultaneously poorly researched means of counteracting abuse that emerges in the sphere of tax law. It should be applied not only towards private parties of tax legal relations, but also towards the tax administration. At the same time, this category is practically not researched within the science of tax law, which substantially impacts the efficiency and justification of its implementation by the courts in resolution of tax disputes.

Abstract: The subject of the research is the legal nature of article 54.1 of the Tax Code of the Russian Federation. Kharitonov studies whether this article should be viewed as the legal act that describes tax violation and sets forth responsibility for committing it, or as the rule of behavior adopted for the purpose of developing the concept of tax good faith. The researcher gives evaluation of the approach of Russian tax authorities to the aforesaid problem as well as shares his own point of view on the matter. The methodological basis of the research includes formal logic such as analysis, synthesis, deduction and induction. The main conclusion of the research is that the legal nature of Article dictates mandatory rule that defines actual tax responsibilities of private tax law actors. If we view this article as the legal act that describes tax violation and sets forth responsibility for committing it as the tax authorities prescribe, private tax law actors will bear dual liablity for tax violations which should be avoided by all means. 

Abstract: The subject of the research is the judicial doctrines of the good faith concept in the Russian tax law. The author of the article describes the factors that contributed to the creation of such judicial doctrines, discusses the reasonability of the use of the aforesaid concept in law and focuses on the definition of good faith given by law. Kharitonov examines developing judicial doctrines of 'good-fath taxpayer', 'unjustified tax benefit', and 'good-faith tax administration'. The methodological basis of the research includes formal law methods such as analysis, synthesis, and induction. Moreover, the author has used the historical method and systems approach. The main conclusion of the research is that the use of the good faith concept in Russian tax law has created aforesaid three judicial doctrines, one of these doctrines  Unjustified tax benefit, Good-faith taxpayer, Good-faith tax administration, Tax planning, Tax optimization, Tax law, Judicial doctrine, Good faith, Tax evasion, Tax avoidance