Business purpose in tax relations: regulatory and applied scientific analysis

Authors

  • Aleksandr A. Pilipenko Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

Keywords:

business purpose, tax savings, profits, legal qualifications, tax base, tax base adjustment

Abstract

The theoretical and practical questions of a business purpose in tax relations are investigated. Based on the analysis, the author’s definition of a business purpose was developed, the need to work out criteria for distinguishing between legitimate and unlawful tax optimization was postulated, and proposals and directions for improving national legislation were determined.

Author Biography

  • Aleksandr A. Pilipenko, Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

    PhD (law), docent; associate professor at the department of financial law and legal regulation of economic activities, faculty of law

References

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Published

2019-10-18

Issue

No. 1 (2019): Journal of the Belarusian State University. Law

Section

Finance Law and Tax Law

How to Cite

[1]
Pilipenko, A.A. 2019. Business purpose in tax relations: regulatory and applied scientific analysis. Journal of the Belarusian State University. Law. 1 (Oct. 2019), 58–64.