«Technical Company» as an Evidence in Disputes of Unreasonable Tax Benefit

Purpose of the study. The relevance of the problem under consideration is beyond doubt, since more than 90 percent of all tax offenses and economic crimes related to tax evasion, fraud, illegal banking activities are based on the involvement in economic circulation of nominal structures, a single name for which has not been developed either by science or practice, which is a serious gap not only in matters of proof, but also in the suppression of offenses and crimes. The criteria for nominal structures applied by the tax authorities do not correspond to reality, which leads to an incorrect assessment of the validity of the application of the tax benefit. Conclusions. In the course of the study, a reasonable choice was made of the most appropriate term for the nominal structures used in taxation, a definition of a «technical» company was developed, which makes it possible to take into account the most basic features that are basic for various types of such structures, the use of which will not allow the erroneous classification of independent business entities as categories of nominal structures. The generalization of law enforcement practice made it possible to identify the circumstances that must be proven when using «technical» companies to minimize taxes, the use of which will improve the efficiency of tax control and exclude unreasonable prosecution of taxpayers.