On the economic basis of the tax as a way of combating the illegal reduction of the tax burden

The article examines the economic basis of tax as one of the ways to set the size ofthe outstanding tax obligations. The article deals with evaluation of the limits forthe recovery of tax payments, adequate economic outcome or economic savingsachieved by an economic entity, evading paying tax. It determines that arisinglegal relations have the character of a superstructure that reflects and perpetuatethe relations of production and consumption of actually existing within a givensocio-economic formation. It is concluded that the methodology of legal evalua-tion of the behavior of taxpayers, allowing to differentiate legal and illegal waysof reducing the tax burden, form two organizing principle - legal and economic.Therefore, any tax, being rebuked in legal form, ultimately, functions as redistri-bution of produced economic benefits.