Стабильность условий предоставления налоговых льгот как принципиальная основа режима инвестиционной деятельности в Российской Федерации

Abstract

This paper covers aspects of the legal nature of stabilisation with regard to investment tax incentives. The relevance of the research is related both to the current macroeconomic difficulties and the corresponding need to encourage investment activity, and to the latest trends in jurisprudence and lawmaking. This article will examine the effect of the tax “stabilisation clause” in the use of investment tax incentives. The article will substantiate the thesis that stabilisation applies to any investment incentive due to the fact that the invariability of investor support measures follows from the constitutional regulation of the operation of law over time. It will also define the content of a legitimate reasonable expectation, which is ensured through the stability of tax benefits.