Interdependent persons in tax law: problems of law enforcement

The object of the study is the legal relations between interdependent persons in relation to the fulfillment of their tax obligations. The subject of the study is the tax legislation of the Russian Federation, judicial arbitration practice in tax disputes, and the doctrinal views of modern jurists. Special attention is paid to the analysis of current law enforcement practice, analyzing which the author tries to find out current trends in the application of tax legislation. The relevance of the chosen topic is due to the need to find an objective balance between public and private interests. On the one hand, businesses strive to minimize their tax costs by generating profits for their beneficiaries. Often, complex schemes are used for this, which are not always logical from the point of view of building civil law relations, but formally do not contradict the legislation. On the other hand, the supervisory authorities, within their powers, analyze the schemes built by entrepreneurs and qualify them based on the need to fulfill the constitutional obligation to pay taxes and the inadmissibility of arbitrary evasion from this obligation. In preparing the work, the author used the following methods of scientific cognition: formal legal, comparative legal, induction, deduction and structural method of legal modeling. The novelty of the undertaken research lies in a consistent and systematic analysis of the current law enforcement in tax disputes involving interdependent persons. The work convincingly shows, using specific examples, that not only commercial, but also non-commercial legal entities strive to optimize their tax obligations. At the same time, it was revealed that the tools for such optimization are quite wide: splitting up a business, transferring employees from one organization to another, using the same official website for the current activities of several legal entities with almost identical founders. Sometimes it is practiced to conclude civil law transactions with similar conditions for consumers, but with a variety of persons on the supplier's side. At the same time, the financial and economic activities of various taxpayers are controlled by the same individuals (this includes, among other things, signing bank documents and tax reports).

interdependent persons, taxes, taxation, tax legislation, legal entities, judicial practice, law enforcement, tax optimization, transactions, legality