Unfounded deductions as the main cause of instable legal tax relations in Russia

This article deals with the problems of how Russian tax legislation corresponds to the institutional environment and theessence of modern tax impressments. The group of related taxes has been picked out and the legal meaning of the structure «theobject of taxation - the tax deduction» for the tax-payer - counteragents in bargains is studied in details. After stating the causes oflosses in joint tax base, the author concludes that the stable and effective regulation of legal tax relations as well as the balance ofprivate and public interests depend on indisputable validity of the interrelated taxes deductions.

Keywords

Authors

References