The Russian Cohen doctrine: problems in calculating costs and deductions in the absence of proper documentation
https://doi.org/10.17803/1994-1471.2019.101.4.048-054
Abstract
The article provides information about a foreign judicial doctrine (the Cohen Rule) that originated in the court case of 1930 with the participation of George Cohen, Broadway Theater manager and producer. The doctrine under consideration that is still valid in the US tax law does not exclude the application of the approximate amount of taxpayer’s expenses when calculating income taxes in the absence of documents verifying expenses. It is concluded that the domestic regulatory framework applies a similar approach that envisages a fixed deduction for individual entrepreneurs under Article 221 of the Tax Code. It is proposed to introduce a similar regulatory framework for corporate income tax.
Keywords
tax regulation,
tax benefit,
income taxes,
expenses,
deductions,
assessment,
taxes,
documents,
income
About the Author
Zh. G. Popkova
Russian State University of Justice (Volga Branch of the RSUP)
Russian Federation
Russian Federation
Senior Lecturer of the Department of State Law Disciplines,
603022, Nizhny Novgorod, pr. Gagarina, 17a
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Review
For citations:
Popkova Zh.G. The Russian Cohen doctrine: problems in calculating costs and deductions in the absence of proper documentation. Actual Problems of Russian Law. 2019;(4):48-54. (In Russ.) https://doi.org/10.17803/1994-1471.2019.101.4.048-054
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