Bazov V. P. Issues of tax credit formation for transactions with a contractor which has signs of fiction.
The article reflects the main international legal framework for the formation of a tax credit for transactions with a counterparty, has signs of fictitiousness. State policy in the field of tax relations in the context of globalization and overcoming various challenges, including related to the end of the armed conflict and overcoming the coronavirus epidemic, declares the need for effective regulation of this area of legal relations, including deregulation and business development, creating a favorable environment for conducting both large and medium and small business, the quality and transparency of tax legislation, the certainty of case law. To this end, constitutional and legal reform is being carried out, an important direction of which is the construction of a democratic state governed by the rule of law in Ukraine, the main element of which is a system of efficient and fair justice that meets the best European and international standards. Relevant prerequisites for this are created by the Constitution of Ukraine, which, in particular, recognizes the highest social value, enshrines the possibility of judicial protection of his rights and freedoms, created an appropriate system of such protection, proclaims the rule of law in the state. Ukraine, as well as on tax legislation, in particular in the field of tax credit for transactions with a counterparty that has signs of fictitiousness.The state of the legislative provision of responsibility for the performance of business transactions with signs of fictitiousness in certain EU and other states, including Ukraine, has been investigated. Analyzed the judicial practice of the Supreme Court on the protection of the rights of taxpayers and the interests of the state in this area of tax legal relations. Proposals are given for improving the legislative framework and judicial practice in the field of forming a tax credit for transactions with a counterparty, has signs of fictitiousness.
Key words: international law, taxes, judicial control, tax credit, fictitiousness, counterparty, offshore jurisdictions, liability.
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