Bartashevich, S. V. Qualification Mistakes in Experience of Tax Burden Reduction

Abstract: The process of calculating and paying taxes is implicitly connected with the legal evaluation of behavior leading to formation, change or termination of fiscal obligations both by the tax authorities and taxpayers. The problem of a wrong legal classification of a taxationrelated behavior including avoidance of taxes still hasn’t been conceptually established in the science of taxation. However, this is the wrong classification which causes negative financial consequences for the majority economic entities including tax overpayment and bringing to tax responsibility. The article is devoted both to the legal nature and peculiarities of the qualification mistakes arising in the practice of tax burden reduction. The author of the article also provides their classification and analyzes theoretical and methodological grounds for overcoming qualification mistakes when applying tax legislation.

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