185 ARTICLE COMBATING AN UNJUSTIFIED TAX BENEFIT IN THE RUSSIAN FEDERATION Sergey Sergeev (Russia) Author Student, Kutafin Moscow State Law University Email: 9472525@rambler.ru Abstract Realizing the need to compensate for the lack of statutory provisions combating abusive taxpayer’s practices the Constitutional Court of the Russian Federation introduced the new concept of ‘taxpayers’ conscientiousness’ (integrity.) The concept was evaluative by nature and failed to provide an effective practical treatment of the problem. <...> This legal deficiency was improved by the High Arbitration Court in its Regulation № 53 of 12 October 2006 ‘On Assessment by Arbitration Courts of Justifiability of Tax Benefit Obtained by the Taxpayer’. <...> Analyzing the newly introduced concept of ‘justifiable tax benefit’, some legal scholars distinguish such validity tests as business purpose doctrine, due circumspection doctrine and substance over form doctrine. <...> The present article investigates the definition and main features of unjustified tax benefit. <...> What’s more, it will also cover extensive judicial practice. <...> Such legal means can be found not only in Russia but also in a number of foreign countries both in legislation and in judicial practice. <...> Adopting the concept of unjustifi ed tax benefi t . 187 III. <...> Common judicial doctrines applied by Arbitration courts .188 A. The business purpose doctrine .188 B. The doctrine of fi ctitious transactions .189 C. The doctrine of primacy of substance over form .189 D. The doctrine of due circumspection at the Choice of a Business Partner .189 IV. <...> Signs of unjustifi ed tax benefi t .190 V. Combating abusive practices in foreign jurisdictions . 191 VI. <...> Judicial practice review . 192 A. B. Artifi cial involvement of intermediaries . 192 Infl ating the price through the use of fl y-by-night companies . 193 C. Fragmentation of business .194 D. Abuse of tax reliefs . 195 VII. <...> Concluding remarks .196 Bibliography . 197 I. INTRODUCTION Taxpayers violating tax law provisions are subject to legal sanctions in accordance with the legislation. <...> However, in certain situations a taxpayer may choose to structure his business operations in such a way that no legal provisions are <...>