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Savseris SV The category of "bad faith" in tax law: Diss. ... Cand. jurid. Sciences. - M .: Moscow State Institute of International Relations (MGIMO), 2006. - 205 p.

12.00.14


INTRODUCTION

Chapter 1. The category of "good faith" in philosophy and law

§ 1. The ratio of the right and philosophical categories of "good faith", "good", "conscience", "morality"

§ 2. The development of the category "good faith" in the right

1. Honesty is the right of Ancient Rome

2. "Good faith", "good" and "conscience" of the right of pre-revolutionary Russia

§ 3. The category of "good faith" in the modern Russian law

Chapter 2. The content of the category "unfair" in the tax law

§ 1. The history of the category of "bad faith taxpayer" and its characteristics

1. General characteristics of the concept of "bad faith taxpayer"

2. "Bad faith taxpayer" in the acts of the Constitutional Court of the Russian Federation

§ 2. The ratio of the categories of "bad faith", "circumventing the law" and related concepts

1. Determination of the concept of 'circumvention of the tax law "

2. Making the imaginary and sham transactions as a manifestation of bad faith taxpayer

§ 3. The ratio of the category "bad faith" and the ways of preventing tax evasion used in developed countries

1. Dishonesty taxpayer as a judicial doctrine

2. Dishonesty taxpayer and the general rule against circumvention of taxes

CHAPTER 3: LEGAL RECOGNITION OF TAX CONSEQUENCES OF UNFAIR

§ 1. Definition of the tax consequences of the acts of unscrupulous taxpayers

1. The tax effect of "bad faith taxpayer" in the practice of Russian courts

2. The tax consequences are defined on the basis of judicial doctrines and common standards against circumvention of taxes

§ 2. The responsibility of unscrupulous taxpayers

1. Administrative and criminal liability "unscrupulous taxpayers"

2. Problems filing tax authority claim for invalidation of the transaction

3. Problems sanctions Art. 169 of the Civil Code in cases where the bad faith of taxpayers

CONCLUSION

LIST OF REGULATORY ACTS ACTS AND JURISPRUDENCE

REFERENCES

APPLICATIONS


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