Legal goodwill: problems of understanding and regulation in modern Russian legislation

Modern research on the business sector, including the study of intangible assets of legal entities, quite often contains the term "goodwill". However, such studies reveal, first of all, its economic component. The absence of a regulatory framework in domestic legislation regarding the concept of this institution causes certain difficulties in understanding its legal nature. Based on the analysis of the provisions of the Civil and Tax Codes of the Russian Federation, as well as the established judicial practice, the author concludes that legal goodwill is classified as intangible benefits of a legal entity. At the same time, the author finds it relevant to make proposals to improve the existing institution of business reputation of legal entities by introducing such a concept as "business authority" and making appropriate changes to the current legislation.