Ivlieva, M.F. On tax expenditure refunds

Abstract: this article is devoted to the problem of monetary funds formation, existing in parallel with the public financial system. The article includes analysis of the Ruling of the Supreme Arbitration Court of the Russian Federation N. 14278/08. The Ruling provides that the all of the travelling costs necessary to arrive at the place of judicial hearing shall be charged from the taxpayer, who has lost the case in favor of a tax body. The said costs are related to performance of obligations of a state body. The author of this article offers to regard these payments as income from paid services provided by budgetary institutions. The author evaluates the opinions of various legal professionals, including the Ret. Chairperson of the Arbitration Court of Moscow A. K. Bolshova, Judge of the Constitutional Court of the Russian Federation Kononov. A. L. Finally, the author points out that the problems of application of budget legislation are addressed by the Supreme Arbitration Court of the Russian Federation more and more often.

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