Tax consequences of legal qualification of transaction

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

Abstract

The theoretical and practical issues of legal qualification of transactions in tax relations are investigated. Based on the carried out analysis, the authorʼs definition of the legal qualification of the transaction for tax purposes has been developed, and proposals to improve the current legislation are made.

Author Biography

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

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

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Published
2020-10-27
Keywords: legal qualifications, requalification, invalidity of legal transaction, tax base adjustment, tax consequences
How to Cite
Pilipenko, A. A. (2020). Tax consequences of legal qualification of transaction. Journal of the Belarusian State University. Law, 2, 35-42. Retrieved from https://journals.bsu.by/index.php/law/article/view/3123