student from 01.01.2023 until now
Moscow, Moscow, Russian Federation
The article analyzes the judicial practice concerning the classification of "other expenses" in tax accounting as a key issue that creates legal risks for businesses in conditions of legislative uncertainty. The purpose of the work is to identify areas of legal uncertainty and determine the factors influencing the outcome of tax disputes. The methodological basis of the study comprises formal-legal and comparative-legal methods, as well as analysis of judicial acts. The formation in Russia of a doctrine for assessing expenses based on their economic substance and the role of documentary evidence are examined. Based on the analysis of cases such as "Lukoil," "RTKOMM.RU," and others, as well as a comparison with approaches in the USA and the UK, it is concluded that proving the reality and business purpose of an operation is decisive for the recognition of expenses.
tax accounting, other expenses, corporate income tax, judicial practice, economic justification, business purpose, documentary evidence, Tax Code of the Russian Federation, comparative legal analysis, tax disputes.
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