ON THE ISSUE OF PROOF OF BAD FAITH OF THE TAXPAYER

Kobzar-Frolova Margarita Nikolaevna

The topic of recognizing a person as dishonest in tax legal relations remains relevant, despite the clarifications of higher courts on this issue. Taxpayers strive to minimize their expenses, and tax authorities are making more and more demands to confirm the integrity of transactions, placing the burden of proving the purity of business on the taxpayers themselves. The article gives the concept of “good faith”, “tax benefit”, analyzes a number of circumstances in the presence of which the tax authority makes a conclusion about bad faith in the actions of the taxpayer, and provides a legal assessment of the circumstances of recognizing the taxpayer and his counterparty as dishonest participants.

Keywords:good faith, bad faith, taxpayer, tax authorities, evidence, income, control and supervisory tax relations, tax benefit, judicial acts and decisions, counterparty