Substantial tax obligation of a taxpayer: problems of definition in judicial practice

Golenev Viacheslav Viacheslavovich

This article is devoted to the problem of determining the substantial tax obligation (actual tax liability). In the tax code of the Russian Federation, this issue remained unresolved, which subsequently led to widespread legal proceedings regarding the actual amount of tax liability. Courts have applied tax law in different ways in situations of uncertainty about tax liability. In the article: the issue of additional taxes in excess of the contract prices offset the single tax under the simplified system of taxation on account of income tax applied for “business fragmentation”, and incorrect calculation of the tax on the actual amount of tax obligations results of the tax audit (neglect all costs "scheme members" and the problem of determining the subjects of the composition “business fragmentation”).

Keywords:law, tax law, Tax Code of the Russian Federation, tax, value added tax, Federal Tax Service, tax audits, additional tax assessment, contract, freedom of contract, substantial tax obligation.