Bartashevich, S.V. Efficiency of judicial doctrines on counteractions against tax evasion as a criterion for the evaluation of the economic security of Russia.

Abstract: The article concerns the problems regarding application of the judicial doctrines on counteractions against the tax evasion, which are formed in the practice of tax dispute resolution regarding the tax optimization means used by the taxpayers. The author defines place and role of judicial doctrinal norm-making as a methodological instrument for guaranteeing economic security of the state and having special value in the absence of due legislative regulation in this sphere in combination with the large-scale spread of tax evasion and its deep penetration into the economic relations. The author provides critical analysis of the most popular judicial doctrines in the Russian practice, evaluating their efficiency from the standpoints of their application on one hand in order to protect the economic interests of the state from the abuse by the fiscally obliged persons, and on the other hand in order to form unburdening conditions for the good faith implementation of the tax obligations, guaranteeing a fair balance of public and private economic interests. The author draws a conclusion that the provisions of currently used doctrines involve systemic contradictions, and they often contradict each other, both by their internal structures and grounds for their application, the are more or less unspecific and abstract, or they have very narrow sphere of implementation. Finally, the author provides provisions allowing for the harmonization of the practice of doctrinal lawmaking in the tax sphere.

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