Problematic Issues of Tax Administration in the Reorganization of Legal Entities Through Merger: Imperfection of Legislation and Ways to Eliminate It

The article analyzes the problems of tax administration arising from the imperfection of tax legislation during the reorganization of legal entities through merger. The paper reveals the legal nature of the transfer of the obligation to pay penalties to the successor, and identifies conflicts between the norms of tax and civil law regarding the definition of the concept of «reorganized legal entity». Based on a systematic and comparative legal analysis, as well as a study of established judicial practice, the mechanisms of using reorganization through merger as a tool to evade tax liability are examined. The study presents specific law enforcement cases demonstrating the scale of the problem and its practical consequences for budget revenues. The results show that the current version of Article 50 of the Tax Code of the Russian Federation creates systemic gaps that impede effective tax control. The practical significance of the work lies in the development of specific proposals for improving tax and civil legislation aimed at eliminating the identified gaps and maintaining a balance of private and public interests in the field of tax administration.