Indeterminate issues of tax legislation for developer-investor

The article analyzes the reasons for the steady increase in the number of bankruptcies in the construction sector of the economy. Define external economic factors that affect the deterioration of the financial position of the developer-investor. The main problems in the field of taxation are considered, which cause an increase in the tax burden on business. The author gives examples from the practice of arbitration courts that testify to the relevance of the problem, and suggests introducing clarifications in the tax legislation relating to the calculation of VAT, income tax and property tax on legal entities.