Abstract: The subject of this research is manifestation in tax law of the category of “good faith” in a subjective sense. The author reveals what it exactly means within legal science, as well as examines the aspects that must be considered when applicable to resolution of tax disputes. The article also addresses the key criteria, according to which private and public parties of tax relations can be deemed not in good faith in the subjective sense of this category. The main conclusions of the conducted study consist in the fact that good faith in the subjective sense within law enforcement represents an efficient, but simultaneously poorly researched means of counteracting abuse that emerges in the sphere of tax law. It should be applied not only towards private parties of tax legal relations, but also towards the tax administration. At the same time, this category is practically not researched within the science of tax law, which substantially impacts the efficiency and justification of its implementation by the courts in resolution of tax disputes.

Abstract: The subject of the research is the judicial doctrines of the good faith concept in the Russian tax law. The author of the article describes the factors that contributed to the creation of such judicial doctrines, discusses the reasonability of the use of the aforesaid concept in law and focuses on the definition of good faith given by law. Kharitonov examines developing judicial doctrines of 'good-fath taxpayer', 'unjustified tax benefit', and 'good-faith tax administration'. The methodological basis of the research includes formal law methods such as analysis, synthesis, and induction. Moreover, the author has used the historical method and systems approach. The main conclusion of the research is that the use of the good faith concept in Russian tax law has created aforesaid three judicial doctrines, one of these doctrines  Unjustified tax benefit, Good-faith taxpayer, Good-faith tax administration, Tax planning, Tax optimization, Tax law, Judicial doctrine, Good faith, Tax evasion, Tax avoidance

Abstract: The subject of this research is the BEPS project of OECD aimed at prevention of taxpayer actions aimed at base erosion and profit shifting. The author of the article examines the factors that today enable the evasion of tax payment, describes the development of the rules that would prevent such evasion, analyzes the reasons of why the BEPS project was created and studies the nature of the BEPS project. Special emphasis is made on positive and negative consequences of the project. The methodological basis of the research includes such formal logical method as analysis and synthesis. In addition, the author has used the historical research method and systems approach. The main conclusion of the research is that despite the importance and potential to reduce the base erosion and profit shifting, the BEPS project of OECD creates a great number of serious issues. Solutions still need to be found, and if these problems are ignored, this project may make a significant harm to both taxpayers and individual states.