Open AccessTechnical and Legal Registration of Preferential Legal Regimes Using the Example of the Tax Code of Russia
Author(s) -
A. V. Podolskiy,
Viktor A. Podolskiy,
R. L. Nikulin
Publication year - 2020
Publication title -
pravo: istoriâ i sovremennostʹ
Language(s) - English
Resource type - Journals
ISSN - 2588-0012
DOI - 10.17277/pravo.2020.03.pp.040-046
Subject(s) - incentive , law and economics , language change , legislation , tax law , business , economic justice , political science , law , public economics , economics , double taxation , market economy , art , literature
The problems of technical and legal registration of preferential tax regimes are examined using the example of the Tax Code of the Russian Federation. The justification for the introduction of a preferential legal regime is an objectively-determined need for the use of legal means to ease the legal status of entities, corresponding to one of the goals of preferential legal regimes. The main reasons that impede the development of optimal tax incentives are seen in some imperfection of the legal technique of tax legislation. It is noted that when designing a preferential tax regime, one should proceed from the general goals of preferential legal regimes, namely, ensuring legal equality and social justice, as well as in maintaining the positive activity of subjects of law significant for the state. It is necessary that the preferential legal regime works within these goals, excluding the possibility of manipulation, abuse of benefits, their use in illegal, mercenary interests, and the creation of corruption mechanisms. An example of ambiguous formulation of the purpose of the preferential legal tax regime is given.