Demin, A. V. Presumptions in Taxation Law: Definition, Features, Classification and its Role in Legal Regulation of Taxes and Taxation

Abstract: The article is devoted to using legal presumptions in taxation law of Russia. Presumption is viewed as a supposition, directly or indirectly fixed in sources of taxation law, about the absence or presence of a presumed object (fat, event, feature or a legal relation) when the absence or presence of a related foundation fat is determined. Presumptions allow to overcome the uncertainty in tax relations, simplifies, speeds up and improves the taxation process, reduces the costs of tax administration and helps to implement the principle of procedural economy and stimulates entities to actively participate in proving legally significant facts.

Keywords: