{"id":1230,"date":"2023-05-02T13:13:46","date_gmt":"2023-05-02T10:13:46","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=1230"},"modified":"2023-05-02T13:13:46","modified_gmt":"2023-05-02T10:13:46","slug":"the-history-of-the-development-of-the-principle-of-taxpayer-integrity-in-the-tax-law-of-the-russian-federation","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/the-history-of-the-development-of-the-principle-of-taxpayer-integrity-in-the-tax-law-of-the-russian-federation.html","title":{"rendered":"THE HISTORY OF THE DEVELOPMENT OF THE PRINCIPLE OF TAXPAYER INTEGRITY IN THE TAX LAW OF THE RUSSIAN FEDERATION"},"content":{"rendered":"

THE HISTORY OF THE DEVELOPMENT OF THE PRINCIPLE OF TAXPAYER INTEGRITY IN THE TAX LAW OF THE RUSSIAN FEDERATION<\/h1>\r\n
\r\n

\u2116 2 (177) 2023<\/strong><\/p>\r\n

DOI 10.46320\/2073-4506-2023-2-177-60-63<\/strong><\/p>\r\n

Pages 60-63<\/strong><\/p>\r\n

GOROKHOVA Kamila Ildusovna<\/strong>
chief specialist of the Legal Department of the State Property Management Agency of the Krasnoyarsk Territory<\/p>\r\n

THE HISTORY OF THE DEVELOPMENT OF THE PRINCIPLE OF TAXPAYER INTEGRITY IN THE TAX LAW OF THE RUSSIAN FEDERATION<\/strong><\/p>\r\n

The article discusses the history of the allocation of the principle of good faith in the tax law of the Russian Federation, the legal definition of which is not currently available. The history of the development of the principle of good faith begins with the decision of the Constitutional Court of the Russian Federation dated October 12, 1998 No. 24-P, which for the first time singled out this principle as a special category, but did not determine its content. However, as many theorists note, the principle of good faith appeared in Russian tax legislation long before it was mentioned by the Constitutional Court.
Further, the legislator, in the light of the development of judicial practice, decided to amend the Tax Code. And Federal Law No. 163- FZ of July 18, 2017 introduced Article 54.1 of the Tax Code of the Russian Federation, which was adopted in order to stabilize turnover and make tax regulation more transparent. However, as was immediately noted by many scientists, this article identifies other criteria for good faith and is formulated rather vaguely, which leaves a large field for different interpretations and disputes. Given the presence of such diverse regulation, a detailed analysis of this principle was carried out.<\/p>\r\n

Keywords:<\/strong> principle of good faith of a taxpayer, reasonable tax benefit, reality of a business transaction, business purpose, exercise of due diligence.<\/p>\r\n

\r\n

\u2116 2 (177) 2023<\/strong><\/p>\r\n

\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 60-63<\/strong><\/p>\r\n

\u0413\u041e\u0420\u041e\u0425\u041e\u0412\u0410 \u041a\u0430\u043c\u0438\u043b\u0430 \u0418\u043b\u044c\u0434\u0443\u0441\u043e\u0432\u043d\u0430<\/strong>
\u0433\u043b\u0430\u0432\u043d\u044b\u0439 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043e\u0442\u0434\u0435\u043b\u0430 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432\u0430 \u043f\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u043c \u041a\u0440\u0430\u0441\u043d\u043e\u044f\u0440\u0441\u043a\u043e\u0433\u043e \u043a\u0440\u0430\u044f<\/p>\r\n

\u0418\u0421\u0422\u041e\u0420\u0418\u042f \u0420\u0410\u0417\u0412\u0418\u0422\u0418\u042f \u041f\u0420\u0418\u041d\u0426\u0418\u041f\u0410 \u0414\u041e\u0411\u0420\u041e\u0421\u041e\u0412\u0415\u0421\u0422\u041d\u041e\u0421\u0422\u0418 \u041d\u0410\u041b\u041e\u0413\u041e\u041f\u041b\u0410\u0422\u0415\u041b\u042c\u0429\u0418\u041a\u0410 \u0412 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u041c \u041f\u0420\u0410\u0412\u0415 \u0420\u041e\u0421\u0421\u0418\u0419\u0421\u041a\u041e\u0419 \u0424\u0415\u0414\u0415\u0420\u0410\u0426\u0418\u0418<\/strong><\/p>\r\n

\u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0438\u0441\u0442\u043e\u0440\u0438\u044f \u0432\u044b\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0435\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u0440\u0430\u0432\u0435 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438, \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u043d\u0430 \u0434\u0430\u043d\u043d\u044b\u0439 \u043c\u043e\u043c\u0435\u043d\u0442 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0443\u0435\u0442. \u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0435\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442\u0441\u044f \u0435\u0449\u0435 \u0441 \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u041a\u043e\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u0441\u0443\u0434\u0430 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u043e\u0442 12 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 1998 \u0433\u043e\u0434\u0430 \u2116 24-\u041f, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u043f\u0435\u0440\u0432\u044b\u0435 \u0432\u044b\u0434\u0435\u043b\u0438\u043b \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0439 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u043a\u0430\u043a \u043e\u0441\u043e\u0431\u0443\u044e \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044e, \u043d\u043e \u043d\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u043b \u0435\u0433\u043e \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435. \u041e\u0434\u043d\u0430\u043a\u043e, \u043a\u0430\u043a \u043e\u0442\u043c\u0435\u0447\u0430\u044e\u0442 \u043c\u043d\u043e\u0433\u0438\u0435 \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u043a\u0438, \u0432 \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0435\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e\u044f\u0432\u0438\u043b\u0441\u044f \u0437\u0430\u0434\u043e\u043b\u0433\u043e \u0434\u043e \u0443\u043f\u043e\u043c\u0438\u043d\u0430\u043d\u0438\u044f \u0435\u0433\u043e \u041a\u043e\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u043d\u044b\u043c \u0441\u0443\u0434\u043e\u043c.
\u0414\u0430\u043b\u0435\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u0432 \u0441\u0432\u0435\u0442\u0435 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0441\u0443\u0434\u0435\u0431\u043d\u043e\u0439 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0440\u0435\u0448\u0438\u043b \u0432\u043d\u0435\u0441\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438 \u0432 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441. \u0418 \u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043e\u0442 18.07.2017 \u2116 163-\u0424\u0417 \u0431\u044b\u043b\u0430 \u0432\u0432\u0435\u0434\u0435\u043d\u0430 \u0441\u0442\u0430\u0442\u044c\u044f 54.1 \u041d\u041a \u0420\u0424, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0431\u044b\u043b\u0430 \u043f\u0440\u0438\u043d\u044f\u0442\u0430 \u0441 \u0446\u0435\u043b\u044c\u044e \u0441\u0442\u0430\u0431\u0438\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043e\u0431\u043e\u0440\u043e\u0442, \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u0431\u043e\u043b\u0435\u0435 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435. \u041e\u0434\u043d\u0430\u043a\u043e, \u043a\u0430\u043a \u0441\u0440\u0430\u0437\u0443 \u0431\u044b\u043b\u043e \u043e\u0442\u043c\u0435\u0447\u0435\u043d\u043e \u043c\u043d\u043e\u0433\u0438\u043c\u0438 \u0443\u0447\u0435\u043d\u044b\u043c\u0438,
\u044d\u0442\u0430 \u0441\u0442\u0430\u0442\u044c\u044f \u0432\u044b\u0434\u0435\u043b\u044f\u0435\u0442 \u0438\u043d\u044b\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0435\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0441\u0444\u043e\u0440\u043c\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0430 \u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e \u0440\u0430\u0437\u043c\u044b\u0442\u043e, \u0447\u0442\u043e \u0434\u0430\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u043e\u0435 \u043f\u043e\u043b\u0435 \u0434\u043b\u044f \u0440\u0430\u0437\u043d\u044b\u0445 \u0442\u043e\u043b\u043a\u043e\u0432\u0430\u043d\u0438\u0439 \u0438 \u0441\u043f\u043e\u0440\u043e\u0432. \u0423\u0447\u0438\u0442\u044b\u0432\u0430\u044f \u043d\u0430\u043b\u0438\u0447\u0438\u0435 \u0442\u0430\u043a\u043e\u0433\u043e \u0440\u0430\u0437\u043d\u043e\u043f\u043b\u0430\u043d\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0431\u044b\u043b \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0434\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430.<\/p>\r\n

\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0434\u043e\u0431\u0440\u043e\u0441\u043e\u0432\u0435\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430, \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0432\u044b\u0433\u043e\u0434\u0430, \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0434\u0435\u043b\u043e\u0432\u0430\u044f \u0446\u0435\u043b\u044c, \u043f\u0440\u043e\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0434\u043e\u043b\u0436\u043d\u043e\u0439 \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/p>\r\n<\/div>

<\/div>

<\/g><\/svg><\/i>  743 \u0412\u0421\u0415\u0413\u041e,  1 \u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p>

<\/div>","protected":false},"excerpt":{"rendered":"THE HISTORY OF THE DEVELOPMENT OF THE PRINCIPLE OF TAXPAYER INTEGRITY IN THE TAX LAW OF THE RUSSIAN FEDERATION \u2116 2 (177) 2023 DOI 10.46320\/2073-4506-2023-2-177-60-63 Pages 60-63 GOROKHOVA Kamila Ildusovnachief specialist of the Legal Department of the State Property Management Agency of the Krasnoyarsk Territory THE HISTORY OF THE DEVELOPMENT OF THE PRINCIPLE OF TAXPAYER … Read more<\/a>
<\/div>

<\/g><\/svg><\/i>  743 \u0412\u0421\u0415\u0413\u041e,  1 \u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p>

<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,14],"tags":[],"translation":{"provider":"WPGlobus","version":"2.8.11","language":"en","enabled_languages":["ru","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts\/1230"}],"collection":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/comments?post=1230"}],"version-history":[{"count":0,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/posts\/1230\/revisions"}],"wp:attachment":[{"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/media?parent=1230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/categories?post=1230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eurasialaw-journal.ru\/en\/wp-json\/wp\/v2\/tags?post=1230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}