Academic Scientific JournalsMeasures to counter tax evasion: international and Russian experience
DOI:
https://doi.org/10.4467/22996834FLR.19.007.10768Keywords:
tax evasion, circumvention of the law, judicial legal doctrine, corporate veilAbstract
The article is devoted to such actual method of tax evasion as a bypass of the law. The main purpose of this contribution is to figure out the most effective way to counter tax evasion. The following scientific methods were used in this study: analysis, comparative study, and others. The article describes the most common tax legal doctrines both in Russia and in foreign countries. The author comes to the conclusion that the most effective way to counter tax evasion would be applying judicial legal doctrines. According to the results of the study, the author comes to the conclusion that it is necessary to implement certain judicial legal doctrines into Russian tax legislation.
Downloads
References
Asa Investerings Partnership, et al. v. Commissioner of Internal Revenue, 340 U.S. App. D.C. 55; 201 F.3d 505; 2000 U.S. App. LEXIS 1207; 2000 – 1 U.S. Tax Cas. (CCH) P50, 185; 85 A.F.T.R.2d (RIA) 675 (United States Court of Appeals for the District of Columbia Circuit; Argued Oct. 19, 1999; Decided Feb. 1, 2000) // http://www.irs.gov.
Bouvier, M.: Introduction au droit fiscal general et a la theorie de l’impot (Introduction to general tax law and the theory of taxation), Paris: L.G.D.J., 2000.
Congress of the United States, Joint Committee on Taxation, (JCX-84-99) Nov. 10, 1999. Appendix II To JCX-82-99: Description And Analysis Of Present-Law Tax Rules And Recent Proposals Relating To Corporate Tax Shelters. https://www.jct.gov.
Commissioner of Internal Revenue v. Gordon, 391 U.S. 83 (1968; Argued Apr. 4, 1968; Decided May 20, 1968). http://supreme.justia.com.
Eli D. Goodstein et al., Petitioners, v. Commissioner of Internal Revenue, 267 F.2d 127 (United States Court of Appeals First Circuit, May 21, 1959). http://bulk.resource.org.
Havanova, I.A.: Vzaimozavisimye litsa: korporativnye pokrovy I fiskalnye problem (Interdependent entities: corporate coverages and fiscal issues), Zhurnal rossyskogo prava (Journal of Russian Law) no. 7 (2018).
Frank Lyon Company v. United States, 435 U.S. 561 (1978; Argued Nov. 2, 1977; Decided Apr. 18, 1978). http://www.law.cornell.edu.
Malinovskiy, A.A.: Zloupotreblenie subectivnym pravom (teoretiko-pravovoe issledovanie) (Subjective law abuse (theoretical and legal research), Moscow, 2007.
Minnesota Tea Co. v. Helvering, Commissioner of Internal Revenue (1938; Argued Dec. 16, 1937; Decided Jan. 17, 1938) 302 U.S. 609, 613 (1938). http://www.law.cornell.edu.
Muranov, A.I.: Problema “obhoda zakona” v materialnon i kollisionnom prave (Th e problem of “circumvention of the law” in the material and confl ict of laws): avtoreferat dissertatsii (dissertation), Moscow, 1999.
Romanova, A.: The New Anti Abuse Rule in Slovak Tax Law: Strengtening of Legal Certainty? in: System of Financial Law : System of Tax, Brno : Masaryk University, Faculty of Law, 2015.
Savseris, S.V.: Kategoriya “nedobrosovestnost” v nalogovom prave (Category “bad faith” in tax law), Moscow: Statut, 2007.
Skalicka, H.: Abuse of Law – Influence of Case Law of Court of Justice of the European Union on the Taxation in the Czech Republic, in: System of Financial Law : System of Tax, Brno : Masaryk University, Faculty of Law, 2015.
The Encyclopedia of words and phrases. Legal maxims. Canada. 1825–1940. Vol. I.
Vinnitskiy, D.V.: Princip dobrosovestnosti i zloupotreblenie pravom v sfere nalogooblozheniya (The principle of good faith and abuse of the right in the fi eld of taxation), Pravo i ekonomika (Law and economics) no. 1 (2003).
Volkov, A.V.: Konec epohi “optimizacii nalogov” v predprinimatelskoy deyatelnosty (The end of the era of “tax optimization” in business), Zhurnal predprinimatelskogo korporativnogo prava (Journal of Business Law) no. 3 (2018).
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.
