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LIMITS OF TAX PLANNING: INNOVATIONS IN THE LEGISLATION IN RUSSIA

Evgeniya Vasilyeva, V. Nevalennaya, I. Tsindeliani

Abstract

The tax policy has now become tougher, risks have risen in the use of tax schemes based on abuse of law. Tax authorities and courts are fighting against abuses and illegal schemes in the tax sphere. Taxpayers come up with new methods of tax planning. Russian legislation is gradually beginning to formulate legal norms in the field of tax planning, its principles and criteria. Tax planning and optimization of taxation are not properly regulated at the legislative level, despite the fact that in the science of financial law this issue has been discussed for a long time. For this reason, the issues of optimization of taxation, effective activities in tax planning, determination of limits and criteria for legality deserve close scrutiny. There is an increasing interest in legal methods of tax planning. Since, in the tax legislation of Russia, there are no criteria for determining the rationale for reducing the tax burden. On this basis, this issue is resolved separately in each court session, taking into account the many different circumstances that characterize the particular situation under consideration. The problems of applying tax planning in Russia, establishing criteria for delineating legal and illegal tax optimization at the present time are often discussed. In modern conditions of formation of judicial practice on tax disputes, the issue of tax planning, legal assessment of tax schemes is becoming increasingly important. For Russian law enforcement practice, legal factors in assessing tax schemes are a very new area for regulating tax legal relations. This does not prevent this legal institution from developing very dynamically. Most Russian specialists see in the tax optimization and the criteria established in the law, the long-awaited way to distinguish between bona fide taxpayers from unscrupulous. As a legal trend, this phenomenon cannot go unnoticed. The article studies theoretical developments and the application in practice of the current tax legislation in terms of optimization of taxation, tax planning, as well as new trends in the development of this institution. The authors speak about the importance of this institution for building a coherent and effective legal system for regulating legal relations in the field of taxes and fees. The authors consider the current problems of protecting a bona fide taxpayer and means of countering abuse of law in the field of taxation. The conclusion is substantiated the expediency of introducing into the scientific turnover the categories of tax optimization and the establishment of its criteria. The correction of the current legislation is seen as promising - Article 54.1 of the Tax Code. The purpose of the study is to justify the need to develop, apply the criteria of tax optimization, planning in science, adjusting the current tax legislation. The methodology of the study was a dialectical method of cognition of the institute of tax optimization, planning as a social and legal phenomenon in development. The authors believe that the problems of protecting a bona fide taxpayer and means of countering abuse of law in the field of taxation have not received sufficient regulation in the current tax legislation, which still gives rise to litigation. The authors come to the conclusion that the current state of the legal regulation of economic relations allows us to formulate a conclusion about the possible existence of a concept expressed in Art. 54.1 of the Tax Code, which can become an instrument for protecting the rights of bona fide taxpayers and combating the abuse of this right by unscrupulous people. The proposed legislative measures to determine the legal limits of tax planning without determining the integrity of the taxpayer and delimiting them from violations of legislation on taxes and fees. The directions of improving the modern tax policy of Russia are determined. The results obtained within the framework of this article allow us to say that the prospect for further research in this direction is: to study the theoretical foundations for the formation of the model of tax optimization as a promising direction for improving tax planning and forecasting in Russia.

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