Collection of Taxes from Ultimate Beneficiaries: Russian Regulatory Model

Tsindeliani Imeda (), Egorova Maria, Vasilyeva Evgeniya, Bit-Shabo Inessa and Kikavets Vitaly
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Tsindeliani Imeda: Russian State University of Justice, Moscow, Russian Federation
Egorova Maria: Kutafin Moscow State Law University, Moscow, Russian Federation
Vasilyeva Evgeniya: North Caucasus Branch of the Russian State University of Justice, Krasnodar, Russian Federation
Bit-Shabo Inessa: Russian State University of Justice, Moscow, Russian Federation
Kikavets Vitaly: Russian State University of Justice, Moscow, Russian Federation

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue 2, 199-222

Abstract: The problem of aggressive tax optimization and the related issue of liability of individuals who are the ultimate beneficiaries of company’s tax liabilities are becoming more and more regulatory complex. The purpose of the study, implemented using the system-functional method, is to theoretically substantiate the ways to overcome the problems that arise when collecting taxes in favor of the state from the ultimate beneficiaries. The results of the study indicate that the corporate structure cannot fully protect the beneficiary of an enterprise from property liability for committing a tax offense. The study proposes a strategy to improve the efficiency of collection of receivables from real beneficiaries. The results of this study are of great practical importance for the subjects of legislative initiative and practitioners in the field of tax legal relations. If under the conditions of the Russian legal system until 2016 it was practically impossible to prove the informal connection of a company with an actual beneficiary, then as a result of the adoption of Federal Law No. 401-FZ of November 30, 2016, the courts began to take into account any evidence that could become an argument for bringing the ultimate beneficiary to justice. This in turn led to the emergence of controversial issues. For this reason, the authors highlighted the problems arising as a result of law enforcement.

Keywords: beneficial owner; subsidiary liability; beneficiaries; tax debt; bankruptcy (search for similar items in EconPapers)
JEL-codes: K10 K34 K35 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2020-0149

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