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Tax Disputes Considered by Arbitration Courts
- Authors: Kostikova E.G.1, Migacheva E.V.1
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Affiliations:
- Russian State University of Justice
- Issue: No 1 (2025)
- Pages: 36-46
- Section: Public law (state law) studies
- Submitted: 09.01.2026
- Published: 14.01.2025
- URL: https://journal-vniispk.ru/2072-909X/article/view/364442
- ID: 364442
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Abstract
The article discusses the features of tax disputes considered by arbitration courts. The authors noted the main causes of tax disputes. It has been established that a significant proportion of tax disputes in the practice of arbitration courts falls on disputes relating to the receipt of unjustified tax benefits by taxpayers. It is indicated that the reform of tax legislation will give rise to new categories of tax disputes, change their quality and complexity.
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About the authors
Ekaterina G. Kostikova
Russian State University of Justice
Author for correspondence.
Email: keg2003@bk.ru
ORCID iD: 0000-0002-0605-2579
Candidate of Science (Law), Associate Professor, Professor of the Financial Law Department;
Russian Federation, MoscowElena V. Migacheva
Russian State University of Justice
Email: mev_73@mail.ru
ORCID iD: 0000-0003-3744-7626
Candidate of Science (Law), Associate Professor, Professor of the Financial Law Department.
Russian Federation, MoscowReferences
- Migacheva, E. V. Fulfilling the obligation to pay taxes to the budget system of the Russian Federation in the conditions of the digital economy. In: I. A. Tsindeliani, ed. The budget system of the state in the conditions of the development of the digital economy: legal and economic aspects. Materials of the International Scientific and Practical Conference. Moscow: Russian State University of Justice; 2020. Рp. 276–281. (In Russ.)
- Ilyin, A. Yu., Kopina, A. A., Kucherov, I. I., et al. Mutual agreement procedures in the settlement of tax disputes in a pre-trial manner. Monograph. Ed. A. Yu. Ilyin. Moscow: Prospekt; 2017. 112 p. (In Russ.)
- Shishkin, R. N. Tax benefit in business fragmentation: the position of tax authorities and judicial authorities. Moscow: Editorial office of “Rossijskaya gazeta”; 2019. 176 p. (Library of “Rossijskaya gazeta”, 2019, issue 3). (In Russ.)
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