Legal Instruments for Countering Tax Evasion in the Russian Federation: A General Overview of the Applicable Rules
Legal Instruments for Countering Tax Evasion in the Russian Federation: A General Overview of the Applicable Rules
Author(s): Aleksandr Sergeevich GurkinSubject(s): Geography, Regional studies, Law on Economics, Fiscal Politics / Budgeting
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: tax evasion; legal liability; general anti-avoidance rules (GAAR); special anti-avoidance rules (SAAR); judicial doctrines; business goal concept; unjustified tax benefit doctrine;
Summary/Abstract: The paper is dedicated to a general analysis of various legal anti-avoidance instruments which are used in the Russian Federation. The author did not have an objective to describe all legal mechanisms used in this area in the Russian Federation, since the volume of the paper is insufficient to do so. At the same time, the paper reveals the main directions of the state’s activity in the field of anti-avoidance, analyses Russian rules and foreign experience perceived by Russia, and the issues of interaction in this area between the Russian Federation and foreign states.
Journal: Analizy i Studia CASP
- Issue Year: 10/2020
- Issue No: 2
- Page Range: 25-31
- Page Count: 7
- Language: English