Optimization of tax payment as a legitimate interest of the taxpayer

The article deals with the optimization of tax payments through the category of the taxpayer's legal interest, that is, the aspiration permitted by the law in the acquisition (preservation) of tax benefits. The author notes the natural and legal nature of this desire of the taxpayer and distinguishes the phenomenon of optimization from tax evasion as illegal and reprehensible. Opinions of various scientists are investigated, judicial practice is analyzed, examples of tax optimization are given. It is concluded that the purpose of the optimal tax payment is the correct calculation of the tax, that is, the determination of actual amount of the tax liability and the exclusion of overpaid tax.

Keywords

taxpayer, tax authority, legal interest, tax obligation, tax optimization (minimization), actual size of tax liability, tax regime, tax evasion, good faith, justice, fairness

Received

15.07.2019

Publication date

27.08.2019

Number of characters

30699

Cite

GOST	Yadrikhinsky S. Optimization of tax payment as a legitimate interest of the taxpayer // Gosudarstvo i pravo – 2019. – Issue 7 C. 123-131 [Electronic resource]. URL: https://gospravo-journal.ru/S013207690005885-5-1 (circulation date: 24.04.2024). DOI: 10.31857/S013207690005885-5
MLA	Yadrikhinsky, Sergey "Optimization of tax payment as a legitimate interest of the taxpayer." Gosudarstvo i pravo 7 (2019):123-131. DOI: 10.31857/S013207690005885-5
APA	Yadrikhinsky S. (2019). Optimization of tax payment as a legitimate interest of the taxpayer. Gosudarstvo i pravo (7), pp.123-131 DOI: 10.31857/S013207690005885-5

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