the control measures carried out by the tax authorities, the negative trend of increasing cases of illegal VAT refunds in … the export of timber remains. The solution to this issue is to improve the tax legislation in terms of the procedure for …

English Abstract: Since the beginning of the formation of market relations and the corresponding tax system … Taxpayers' Gaining Tax Benefit” represents an attempt to streamline the case law and bring it into line with judicial doctrines … in developed countries.However, the absence of statutory indications of the possibility of applying this doctrine by tax …