CRITERIA OF TAX BENEFIT GROUNDLESSNESS IN JUDICIAL PRACTICE
This article analyzes the criteria of unjustified tax benefit and reduction of the size of tax liabilities, taking into account the history of the concept of «bad faith of the taxpayer» in the Russian legislation and law enforcement. Investigated the regulatory framework and court practice on this issue. Four groups of circumstances that the tax authorities and courts determine as evidence of the taxpayer’s bad faith and the tax benefit - unreasonably obtained are considered.