Criteria for distinguishing between tax optimization and tax evasion: the evolution of legal regulation and modern trends
Annotation
This article examines the criteria for distinguishing tax optimization from tax evasion. The evolution of regulation from Resolution of the Plenum of the Supreme Arbitration Court No. 53 to Article 54.1 of the Tax Code is traced. Key judicial doctrines (business purpose, substance over form, tax reconstruction) are analyzed. Problems that impede the uniform application of anti-avoidance rules are identified.