Andrey Makarov, deputy chairman of State Duma's budget and tax committee
Photo: Alexey Kudenko
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Supreme Arbitration to Oppose Tax Fairness Assumption
Russia’s Supreme Arbitration Court is willing to legalize the practice when a businessman could be punished for unfair settlement of taxes even though the direct violation of laws has not been spotted. This idea of Supreme Arbitration clearly contradicts the State Duma’s desire to spell out the fair practice assumption in the Tax Code.
As the State Duma intends to pass the tax administration bill in the second reading, the concept of fair or unfair practice of a certain enterpreneur is in the limelight now. Led by Andrey Makarov, deputy chairman of the budget and tax committee of the parliament, the deputies advocate spelling out the fair practice assumption in the Tax Code, which will prevent tax officials from infringing rights of the business till the guilt has been directly determined.
Russia’s Finance Ministry doesn’t oppose this inspiration of the State Duma but objects to the wording. “Fairness is the moral and ethical category to be avoided in the tax laws,” said Deputy Finance Minister Sergey Shatalov.
The real difficulty is Russia’s Supreme Arbitration Court. It is ready to step in with a letter, “On Facts of Unfair Performance while Trying Cases in Arbitrations,” which suggests legalizing the well-established procedures when a businessman could be held accountable for unfair payment of taxes with no direct evidences of the law violation provided.
www.kommersant.com
All the Article in Russian as of Apr. 19, 2006
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