Journal of Siberian Federal University. Humanities & Social Sciences / Business Fragmentation and Article 54.1 of the Tax Code of the Russian Federation

Full text (.pdf)
Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2024 17 (6)
Authors
Efremova, Ekaterina S.
Contact information
Efremova, Ekaterina S.: Siberian Federal University Krasnoyarsk, Russian Federation;
Keywords
business fragmentation; tax optimization; unjustified tax benefit
Abstract

Tax optimization is a taxpayer’s legitimate activity aimed at obtaining tax benefits in the form of tax liabilities reduction. The Constitutional Court of the Russian Federation has repeatedly pointed out that a taxpayer has the right to minimize tax payments within the limits permitted by law. The special value of the Institute of tax optimization, which allows taxpayers to reduce the tax burden, predetermined the purpose of the study – to find a guideline for distinguishing legitimate tax optimization in the form of business fragmentation and actions aimed at tax evasion. The work uses general and special research methods (structural and functional analysis, formal-logical, system-structural methods). The information base of the study is represented by domestic legislation and judicial practice, official data of the Federal Tax Service of Russia, scientific publications of Russian authors. The main result of the study is to substantiate the conclusion that it is necessary to amend Article 54.1 of the Tax Code of the Russian Federation, which sets the limits for the taxpayer to exercise his rights when calculating tax liabilities

Pages
1103–1111
EDN
MIMALM
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/152975

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