title: Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests
metadata.name: dc.contributor.author
metadata.value: Nogina, Oksana A.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Ovsyannikov, Sergey V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2022-08-12T09:40:20Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2022-08-12T09:40:20Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Nogina, Oksana A., Sergey V. Ovsyannikov. 2022. “Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests”. Vestnik of Saint Petersburg University. Law 1: 83–106.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2022.105
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/37340
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article analyzes General and Special Anti-Avoidance Rules of national and international
  law. The authors investigate the correlation between General and Special Anti-Avoidance
  Rules established in Russian tax legislation, and also determine the place of judicial doctrines
  and official interpretations of legislative anti-avoidance rules in the mechanism of law enforcement.
  Given the multiplicity of legal prescriptions, judicial positions and interpretation acts,
  a sequence of application of legal provisions in the resolution of litigation is being developed.
  The correlation of international anti-avoidance rules with the rules of Russian tax legislation
  is established, indicating the dominant role of the provisions of the Constitution of the Russian
  Federation and legal positions of the Constitutional Court of the Russian Federation in
  the system of anti-avoidance orders, including international treaties. A system and hierarchy
  of anti-avoidance norms are proposed. Special attention is paid to the study of the principle
  of protection by taxpayers of their legitimate expectations as a guarantee of ensuring private
  interest in the field of tax relations. The exercise by taxpayers of the right to protect their legitimate
  expectations is viewed in the context of their obtaining a reasonable tax benefit. A study
  of tax calculation methods, including the calculation method used to determine the amount
  of tax benefit in the context of taxpayers’ protection of their legitimate expectations to reduce
  tax burden, is conducted. The idea is expressed about the need to legislatively recognize the
  taxpayer’s right to independently use the tax calculation method, especially in unforeseen
  circumstances. The judicial approach is supported that the protection of property tax consequences
  expected as a result of completed transactions can be conducted in court, based on
  the initial legal expectations, despite the taxpayer’s compliance with the instructions of the tax
  authority to pay arrears, penalties and fines.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 13; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax evasion
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: anti-avoidance tax rules
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: double taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: legitimate taxpayer expectations
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax planning
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax benefit
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: unreasonable tax benefit
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: calculation method
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Protecting the legitimate expectations of the taxpayer in the context of the operation and application of anti-avoidance rules: Balancing private and public interests
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 05.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/37340/1/05.pdf
resources.format: Adobe PDF
resources.size: 797,02 kB