Open AccessApplication of Tax Reconstruction Rules in Tax Dispute Proving within the Framework of Article 54.1 of the Tax Code of the Russian Federation
Author(s) -
Elena I. Konstandina
Publication year - 2020
Publication title -
arbitražnyj i graždanskij process
Language(s) - English
Resource type - Journals
ISSN - 1812-383X
DOI - 10.18572/1812-383x-2020-12-33-37
Subject(s) - taxpayer , russian federation , code (set theory) , tax reform , law and economics , direct tax , set (abstract data type) , double taxation , indirect tax , ad valorem tax , accounting , economics , law , business , political science , public economics , computer science , economic policy , programming language
The article considers the potential possibility of determining tax liabilities by calculation method during resolving a dispute under article 54.1 of the Russian Federation Tax Code based on the true economic substance of this operation or a set of operations, when the taxpayer’s operations are not accounted for in accordance with their economic effect.