Дробление бизнеса с точки зрения оценки обстоятельств получения необоснованной налоговой выгоды

Abstract

The article analyzes business splitting as one of the circumstances of obtaining an unjustified tax benefit. The work is written using general scientific and private-scientific methods of cognition: analysis and synthesis, system approach, comparative-legal and formal-legal. In the course of the research it is substantiated that in order to reduce the risks of recognition of business splitting as illegal it is necessary: to define a clear, economically justified purpose of splitting; to ensure the independence of enterprises at the level of schemes of work, accounting, receipt and distribution of resources; it is desirable to split the business to enter a new market, expand the customer base or optimize fixed assets. The paper substantiates that among the characteristic features of business splitting as a circumstance for obtaining an unjustified tax benefit are: the presence of a single controlling person; splitting of a single production process; lack of independence of controlled entities in decision-making; use of common resources and the presence of common counterparties; formal distribution of resources or their gratuitous provision. The paper substantiates that business splitting can be assessed (qualified) by tax authorities as actions aimed at obtaining an unjustified tax benefit, but not always by itself.