Domnin, S.A. On the issue of abuse of right in tax relations

Abstract: The author considers that abuse of right in tax law should be regarded as a legally valuable activity of a subject, which is performed in order to receive non-grounded tax profits and (or) advantages compared to other subjects of tax law, which implement analogous subjective right, or for other purposes, if such an activity falls outside the limits of the implemented rights while formally it falls within the legal framework. Keywords: tax, code, rights, legal relations, profit, law, abuse, good faith, FTS, Ministry of Finances.