Tax Benefits and Legal Certainty in Tax Law: The Problem of Enforcement and Ways to Ensure a Balance Between Private and Public Interests

According to the business community, the instability of duty and tax law and its application has a negative impact on the business climate in Russia. And on the backdrop of the current economic instability experienced by entrepreneurs seeking to do business in Russia, the need for legal certainty in tax law is only growing. For example, what criteria should businesses follow in order to classify property as movable property for taxation purposes; what business structure would be considered by the tax authorities as a scheme to "split up" a business, etc. Tax exemptions also play an important role in stimulating economic growth in Russia, and bona fide businesses that continue to invest in the Russian economy and retain jobs need additional measures of support from the state. With the reduction in government revenues, business can be supported in part by cutting regulation and reigning in law enforcement efforts, which create an unreasonable tax burden on business. How can we increase the efficiency of tax benefits and ensure legal certainty in tax law?