The problem of recognizing a taxpayer as dishonest is not new. But the number of cases in the courts on bringing to justice taxpayers who did not formally violate the requirements of the legislation on taxes and fees, but in whose actions the tax authorities have identified signs of bad faith. Tax authorities associate the dishonesty of taxpayers with the extraction of unjustified tax benefits, with the development of new financial schemes aimed at reducing the tax base and VAT reimbursement from the budget. The tax authority actually shifted the burden of collecting evidence of business integrity onto the taxpayer. In this regard, the topic remains topical and relevant. The article gives the concept of a bona fide action of a taxpayer, a bona fide taxpayer. It is concluded that the taxpayer should not be responsible for the actions (activities) of the counterparty. Financial schemes used by taxpayers and counterparties aimed at obtaining tax benefits, reasonable savings, and business efficiency do not indicate a violation of the law. Shifting the burden of collecting evidence onto the taxpayer is unacceptable by law. This legal position should be the subject of consideration by the Constitutional Court of the Russian Federation.
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