About the necessity of legal consolidation of good faith in tax law
The necessity of improving the legal regulation of tax relations by consolidation the institutions of good faith, unjustified tax benefit and due diligence in the law are justified in the article. The expediency of the transition from using of a single anti-avoidance rule to a set of interrelated rules of law regulating the procedure of revealing the bad faith of a taxpayer is justified. Specific changes in tax legislation are proposed, including the criteria for the bad faith of the taxpayer. The variant of consolidating the presumption of good faith in the law is proposed.