The Purpose of Proof in Tax Disputes in Arbitration Procedure
The author clarifies different aspects of the problem of truth as the purpose of proof in the arbitration procedure. Acknowledging the objective truth as the purpose of proof is significant for creation a system of principles of the arbitration procedure in Russia; for clarification of content of the principles of controversy and equality of the parties in the arbitration procedure. These principles have an effect on accumulation of evidentiary materials for every particular case. Nowadays not all scholars accept the idea of the objective truth as the main principle and purpose of a court trial. Varying standpoints of scholars are due to different approaches to the problem of establishing the objective truth by the court and implementation of the adversarial principle in the arbitration procedure. The arbitration is supposed to establish the objective truth in resolving tax disputes. The article clarifies the impact of arbitration procedure rules on establishment of the objective truth by the court when adjudicating tax disputes. One of the ideas within the focus of the present study is to determine the bases for pretrial adjudication in tax disputes as well as establish weather they are similar to the adversarial principle and the principle of equality of parties in the arbitration procedure. The author concludes that the conditions for the establishment of the objective truth in tax disputes by arbitration court are the following: determination of facts on the basis of the adversarial principle in pretrial adjudication and arbitration procedure; in pretrial adjudication facts should be determined, adhering to the principles of immediacy, controversy and equal procedural opportunities for the parties; evidence should be accumulated in course of pretrial adjudication and arbitration procedure.