The Concept and Characteristics of a Special Tax Treatment

Abstract

Special tax treatments envisaged by the tax legislation to regulate how entrepreneurs and small and medium-sized business organizations fulfill their tax obligations play a particular role in the interaction of the State and taxpayers significantly simplifying and increasing tax efficiency for both parties involved. However, case law, including the practice of the Constitutional Court of the Russian Federation, reveals problems of understanding the legal nature of special tax treatments, the resolution of which is necessary to pass justified court decisions in the future. The paper deals with identification of distinctive features of special tax treatments; primarily, the paper determines their consistency and provides for a scientific definition that would distinguish them from the general taxation treatment and ordinary tax benefits.