Legal Instruments for Countering Tax Evasion in the Russian Federation: A General Overview of the Applicable Rules

Authors

  • Aleksandr Sergeevich Gurkin Department of Financial Law, Faculty of Law, Lomonosov Moscow State University

DOI:

https://doi.org/10.33119/ASCASP.2020.2.3

Keywords:

tax evasion, legal liability, general anti-avoidance rules (GAAR), special antiavoidance rules (SAAR), judicial doctrines, business goal concept, unjustified tax benefit doctrine, step transaction doctrine, substance above form doctrine, tax residency rules, transfer pricing rules, controlled foreign company rules (CFC rules), base erosion and profit shifting (BEPS) action plan, international agreements, conventions, information systems and technologies, fiscal rescript, tax monitoring, basic principles of law, balance of private and public interests

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.

References

Alekseev, S.S. (1982). Problems of the theory of law. Vol. 1, Moscow, s. 374.
Eremenok, V.V. (2013). Tax residency of legal entities: legal regulation in the UK and the OECD experience: synopsis of thesis for a Candidate Degree in Law Sciences. Moscow.
Lazarev, V.V. (2002). Problems of the general theory of law and the state: a textbook for universities, V.S. Nersesyants (Ed.). Мoscow, s. 497.
Machekhin, V.A. (2016). Tax deoffshorization in Russia and the BEPS project: an attempt to compare, Bulletin of Kutafin University (MSAL), No. 6.
Ovcharova, E.V. (2019). Tax compliance in Russia: problems of correlation of measures of administrative coercion and incentive, Law. Journal of the Higher School of Economics, No. 1.
Pepelyaev, S. (2006). Commentary to the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12 October No. 53, Tax Expert, No. 2.
Pepelyaev, S.G. (red.). (2015). Tax Law: Textbook for universities. Moscow.

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Published

2020-11-13

How to Cite

[1]
Sergeevich Gurkin, A. 2020. Legal Instruments for Countering Tax Evasion in the Russian Federation: A General Overview of the Applicable Rules. Analysis and Studies CASP. 10, 2 (Nov. 2020), 25–32. DOI:https://doi.org/10.33119/ASCASP.2020.2.3.

Issue

Vol. 10 No. 2 (2020): Analyses and Studies of CASP

Section

Articles

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