Russian Federation
Moscow, Russian Federation
UDK 34 Право. Юридические науки
GRNTI 10.00 ГОСУДАРСТВО И ПРАВО. ЮРИДИЧЕСКИЕ НАУКИ
GRNTI 10.21 Финансовое право
OKSO 40.00.00 Юриспруденция
The article considers the formation and practice of application of the estimated method of determining the actual tax liabilities of the taxpayer in the context of the emergence and development of the institute of unjustified tax benefit. The history of the origin of the institute of unjustified tax benefit and calculated method of determining tax liability, judicial practice of the highest judicial bodies, conceptual approaches of authors to the nature of the institutions under study are disclosed and analyzed
calculation method, unjustified tax benefit, good faith, tax abuse, judicial practice
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