Bartashevich S.V. Legal Qualification of a Tax Relevant Behavior: Definition, Contents, Elements and Sector-Specific Peculiarities

Abstract: The research object is the legal qualification of the behavior in the field of legal regulation of taxation as the part of the process and result of the application for tax law standards. Up to the present moment the category of tax and legal qualifications has never been viewed as the sphere of scientific interest for financial law theorists. Therefore, on the basis of the provisions of the general theory of law and taking into consideration specific features of tax relation regulation, the author of the article provides the definition and contents of legal qualification of tax relevant behavior, describes its structural elements, offers a classification of this legal phenomenon and gives the theoretical basis for institutionalization of tax qualification as an independent type of legal qualification. Both scientific methods of formal logic (analysis, synthesis, comparison and analogy) and formal legal method of legal research formed the methodological basis of the research. The author formulates provisions explaining the legal and economic nature of the tax and legal evaluation of the taxpayer economic activity facts. Particular attention is paid to the description of sector-specific peculiarities that are unique to tax and legal qualifications and are not typical for legal qualification in other legal relationships which is caused by the content of the tax legislation standards and the practice of their application.

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