The approach of the Russian Federation to the concept of «tax avoidance»

 
PIIS102694520011577-5-1
DOI10.31857/S102694520011577-5
Publication type Article
Status Published
Authors
Occupation: Post-graduate of the Moscow state Institute of International Relations (University) of the Ministry of Foreign Affairs of Russia (MGIMO)
Affiliation: Moscow state Institute of International Relations (University) of the Ministry of Foreign Affairs of Russia (MGIMO)
Address: Russian Federation, Moscow
Journal nameGosudarstvo i pravo
EditionIssue 8
Pages164-170
Abstract

This article analyzes the approaches of Russian researchers to the concepts of tax avoidance, tax evasion, tax planning, tax mitigation, tax minimization The purpose of the article is to distinguish between acceptable and unacceptable actions of taxpayers to minimize taxes and to define the concept of «tax avoidance», which is important for the subsequent analysis of the practice of countering this phenomenon.

Keywordstax law, tax avoidance, tax evasion, tax planning, tax mitigation, tax minimization, aggressive tax planning, tax burden, public interest, General Anti-Avoidance Rule
Received15.09.2020
Publication date14.09.2021
Number of characters20754
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