Legal Aspects of Applying the Analogy Method in Presumptive Taxation

Given the active use of analogy as a fundamental tool for overcoming gaps in tax law, a means of establishing presumptive tax regimes, and an casual method for calculating the tax liabilities of specific taxpayers, the author examines the legal aspects of applying analogy in tax matters from a doctrinal perspective. In the context of the variability and gaps in modern tax legislation, the purpose of this study is to intensify the development of the doctrinal foundations for the practice of using analogy as a substitute in the tax sphere. Arguments are presented that dispel any doubts about the fundamental suitability of the analogical method for use in tax law structures in general and in the presumptive taxation mechanism in particular. At the same time, the risks of law enforcement discretion are shown when using similar methods of conditional tax calculation. A distinctive feature of the research methodology was that the method of analogy played a special role among the general and private scientific methods used. It acted both as a key scientific tool and as an object of research within the framework of the presumptive taxation mechanism. The need to implement measures to curb the discretion of law enforcement officials when using analogical tax calculation methods is identified. A set of specific limits and conditions for the permissible implementation of the analogy method in casual presumptive taxation has been defined: combining each case of using an analogous method of calculating tax with a legal assessment of the adequacy of the law enforcement officer's discretion; establishing, using all acceptable evidence, including witness testimony, the objective impossibility of documenting the real tax base and the corresponding amount of tax; taking measures to comply with reasonable expectations of a bona fide taxpayer and to prevent the casual imputation of tax in an amount greater than that established by law; identification of the similarity of taxpayers, tax bases, relationships, facts or circumstances to be compared based on the maximum possible number of qualitative and quantitative criteria in a particular situation.