Annotation

By its legal nature, a tax benefit represents an exception to the general tax regime. Therefore, its establishment and application inevitably involve a balance of public and private interests. For the taxpayer, a tax benefit represents a reduction in the tax burden; for the public entity, it represents an acceptable exemption from the fiscal burden, justified by the achievement of a predetermined socio-economic goal. Therefore, disputes over tax benefits cannot be resolved solely by a literal interpretation of the rule: it must be determined whether the legal and economic purpose for which the legislator allowed the deviation from the general rule is preserved. This article examines the issue of tax benefits in Russia, emphasizing their dual nature as a legal mechanism for implementing the principle of the economic justification for payment and as a source of lost budget revenue (the concept of "tax expenses" has been enshrined in the Budget Code of the Russian Federation since 2018). The author identifies the contradiction between the expanding legislative list of tax benefits and the practice of restrictively interpreting them, noting that taxpayers often refrain from using them due to the risk of in-depth audits and additional tax assessments and penalties. It is argued that examining the legality of a tax benefit requires not only a formal but also a substantive assessment: it is important to evaluate whether its actual use corresponds to the legislator's goals and whether a balance between private and public interests is maintained. Judicial practice and recent arbitration decisions demonstrate the criteria for such an assessment. The author emphasizes the need to assess the socio-economic impact of tax benefits and align private benefits with public objectives during their enforcement.