from 01.01.2021 until now
Krasnodar, Russian Federation
UDC 347.73
CSCSTI 10.21
Russian Classification of Professions by Education 40.04.01
Russian Library and Bibliographic Classification 67402
Russian Trade and Bibliographic Classification 756
The article examines the problem of limiting the discretionary powers of tax authorities during tax reconstruction. Based on the analysis of judicial practice in recent years and the norms of Article 54.1 of the Tax Code of Russia, the legal mechanisms that restrain excessive discretion of tax authorities in matters of reclassification of transactions and additional taxes are considered. Special attention is paid to the criteria that courts use when assessing the validity of tax reconstruction, including the principle of the reality of business operations and the integrity of taxpayers. The conclusion is substantiated that tax reconstruction as a legal institution reflects the evolution of the control powers of tax authorities towards a meaningful rather than a formal approach to the assessment of business operations.
tax authorities, tax reconstruction, discretionary powers, tax control, re-qualification of transactions
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