This situation is largely due to the fact that between tax optimization, which is a system of different methodologies for choose the best solution for the specific case of economic activity and tax evasion, there is a very strong face. Neglect of documenting business transactions in the commission perfectly lawful transactions, allows tax authorities to classify expenses as cost unjustified and undocumented confirmed in order to calculate the taxable base for profit tax. Costs taxpayer's control of the organization or its separate divisions, as well as the cost of purchasing services to manage the organization or its separate divisions, may reduce the organization received income, provided that these costs are economically justified and documented. The costs are reasonable and economically justifiable only if they relate to business activities of legal entities. According to Article 2 of the Civil Code of the Russian Federation is an independent business, carried out at your own risk activities aimed at systematically profit from the use of property, sale of goods, works or services.

That is, if costs are incurred by the organization in the business (economic, industrial) activities aimed at generating income, such expenses with proper documentary evidence deemed warranted. Thus, the economic justification incurred taxpayer costs and economic activity is determined by the organization aimed at generating income. It should be noted that this conclusion is contained in a large number of court decisions (eg, Resolution of the Thirteenth Arbitration Court of Appeal of 20.06.2007 on case number A56-49602/2006). The absence of legislative definition of the category of "economic justification of costs" allows the tax authorities and courts of arbitration arbitrarily refuse to recognize the costs in order to determine the object of taxation on corporate income tax is actually implemented taxpayer costs, considering that they are not economically justified, documented unsubstantiated and unrelated to the activities aimed at generating income.