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https://elib.bsu.by/handle/123456789/294225| Title: | General anti-avoidance rule incorporated into the tax code of Belarus |
| Authors: | Baranau, S. Y. |
| Keywords: | ЭБ БГУ::ОБЩЕСТВЕННЫЕ НАУКИ::Государство и право. Юридические науки ЭБ БГУ::ОБЩЕСТВЕННЫЕ НАУКИ::Экономика и экономические науки |
| Issue Date: | 2021 |
| Publisher: | Минск : БГУ |
| Citation: | 78-я научная конференция студентов и аспирантов Белорусского государственного университета : материалы конф. В 3 ч. Ч. 2, Минск, 10–21 мая 2021 г. / Белорус. гос. ун-т ; редкол.: В. Г. Сафонов (гл. ред.) [и др.]. – Минск : БГУ, 2021. – С. 308-311. |
| Abstract: | The article is devoted to general anti-avoidance provisions implemented into the Tax Code of the Republic of Belarus. The author describes legal grounds for rejecting unjustified tax benefits and charging additional sums of taxes. Based on the interpretation of the legal grounds made by the Supreme Court of the Republic of Belarus, the author draws attention to the most critical issues regarding application of general anti-avoidance rule and makes suggestions for its improvement. The author concludes that following the recommendations suggested will lead to improvement of legal regulation of taxation in Belarus, as well as establish and strengthen the balance of public and private interests |
| Description: | Юридический факультет |
| URI: | https://elib.bsu.by/handle/123456789/294225 |
| ISBN: | 978-985-881-247-8 (ч. 2); 978-985-881-245-4 |
| Licence: | info:eu-repo/semantics/openAccess |
| Appears in Collections: | 2021. Научная конференция студентов и аспирантов БГУ. В трех частях |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 308-311.pdf | 135,61 kB | Adobe PDF | View/Open |
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