Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Vachugov I.V. The Problem of Limiting Tax Evasion in Terms of Specificity of Terms and Concepts

Abstract: The author explores one of the causes of tax evasion which can threaten the economic security of Russia. The subject of the research is the terminology required for identification of schemes of evasion from payment of taxes and allocation of such schemes among the legitimate ways to minimize tax liabilities. The aim of the research is to justify and formulate the key terms and concepts associated with the identification of tax evasion schemes in judicial practice. When writing the article the author has used the following methods: research method, logical method, inductive and deductive methods, methods of synthesis and analysis as well as the comparative method and other scientific methods. The novelty of research is caused by the fact that the author has revealed one of the key reasons for low efficiency of tax control and justified the need for the wording in the tax legislation of three key terms used in the identification of tax evasion: "unjustified tax benefit", "fake division of business" and 'fly-by-night company'. The article presents analysis of judicial practice of application of these concepts. The author has studied their basic features and offered definitions of these concepts for the purpose of including them in the Tax Code of the Russian Federation.


Keywords:

taxation, shadow economy, tax evasion, terms and concepts, tax benefit, unjustified tax benefit, fly-by-night company, fake division of business, efficiency of tax control, shadow structure


This article can be downloaded freely in PDF format for reading. Download article


References
1. Ponomareva N.V., Pyrkin V.A. Voprosy nalogovogo kontrolya // Finansy. 2014. N 6. S. 8-12.
2. Nesterenko A.A. Proverka kontragenta kak sredstvo snizheniya nalogovykh riskov // Nalogovyy vestnik. 2010. N 5. S. 82 – 86.
3. Lyaskalo A.N. Ugolovnaya otvetstvennost' za nezakonnye operatsii po obnalichivaniyu i tranzitu denezhnykh sredstv // Rossiyskiy sledovatel'. 2014. N 17. S. 23-28.
4. Nalogovoe pravo Rossii: uchebnik [Tekst] / otv. red. Yu.A. Krokhina. – 4-e izd., ispr. – M.: Norma: INFRA-M, 2014.-720 s.
5. Kondrat E.N. Pravonarusheniya v finansovoy sfere Rossii. Ugrozy finansovoy bezopasnosti i puti protivodeystviya. M.: Yustitsinform, 2014. 928 s.
6. Kokorev I.V. Obzor aktual'noy sudebnoy praktiki i zakonodatel'nykh initsiativ po voprosam oblozheniya NDS // "Elektronnyy zhurnal "Finansovye i bukhgalterskie konsul'tatsii". 2015. N 8. S. 16-20.
7. Davydova O.V. Razdelil torgovye ploshchadi-uklonilsya ot uplaty nalogov // Torgovlya: bukhgalterskiy uchet i nalogooblozhenie. 2013. N 9. S. 49-59.
8. Pis'mo Minfina RF ot 19.03.2010 N 03-02-07/1-118.
9. Boldinova S. Droblenie biznesa s tochki zreniya nalogooblozheniya i praktiki VAS RF // Administrativnoe pravo.-2013. N 4. S. 5-10.
10. Prikaz FNS Rossii ot 30.05.2007 N MM-3-06/333@ (red. ot 10.05.2012) "Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok".
11. Pis'mo FNS Rossii ot 11.02.2010 ¹ 3-7-07/84 "O rassmotrenii obrashcheniya" // Ofitsial'nye dokumenty, 02.03.2010, ¹ 9 (ezhenedel'noe prilozhenie k gazete "Uchet, nalogi, pravo").
12. Opredelenie VAS RF ot 01.02.2013 ¹ VAS-15570/12 po delu ¹ A60-40529/2011.
13. Postanovlenie Prezidiuma VAS RF ot 09.04.2013 N 15570/12 po delu N A60-40529/2011.
14. Nalogovyy kodeks Rossiyskoy Federatsii: (chast' pervaya) ot 31 iyulya 1998 g. ¹ 146-FZ (red. ot 13 iyulya 2015 g.).
15. Nalogovyy kodeks Rossiyskoy Federatsii: (chast' vtoraya) ot 05 avgusta 2000 N 117-FZ (red. ot 05 oktyabrya 2015 g.).
16. Postanovlenie Plenuma VAS RF ot 12.10.2006 N 53 "Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody".
17. Ponomareva T., Turantseva Yu. Istina v sude: neobosnovannaya nalogovaya vygoda // Novaya bukhgalteriya. 2011. N 11. S. 122-143.
18. Turantseva Yu. Istina v sude: spory o neobosnovannoy nalogovoy vygode // Novaya bukhgalteriya. 2013. N 12. S. 116-139.
19. Shiryaev D., Vodchits D., Batsyleva I. Arbitrazhnaya praktika: obosnovannost' polucheniya nalogovoy vygody // Konsul'tant. 2011. N 17.
20. Uklonenie ot uplaty nalogov. Problemy i resheniya: monografiya dlya magistrov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» [Tekst] / I.A. Mayburov [i dr.]; pod red. I.A. Mayburova, A.P. Kireenko, Yu.B. Ivanova. – M.: YuNITI-DANA, 2013.-383 s.
21. URL:http://asozd2.duma.gov.ru/main.nsf/(Spravka)?OpenAgent&RN=529775-6//(data obrashcheniya: 23.10.2015)