Aleksandr A. Pilipenko
Phd (Candidate of Sciences) in LawAssociate Professor
In 1995 he graduated with honors from the Philosophy and Economics Faculty of the Belarusian State University (Department of Economics).
He graduated with honors from the Law Faculty of the BSU in 1998, took a post-graduate course in Law (1995 – 1998) at the Belarusian State Economic University. He has been with the Law Faculty of the Belarusian State University since 2001. In 2004 he was awarded PhD (Candidate of Sciences) in Law for the research «Legal support of tax system in the Republic of Belarus».
Course taught:
Financial Law, Comparative Financial Law, Tax Law.
Research interests include issues of Financial Law and Comparative Financial Law, Tax Law.
He has authored over 20 research papers.
The most notable publications:
1. Tax and optimization categories: scientific discourse in the context of understanding the application.
The concepts and terminology of tax optimization are examined in the article within the framework of different doctrines approaches. The author’s suggested definition of the «tax planning» is fixing taxpayer’s right on tax optimization in the national legislation.
2. Tax risks in the system of research and potential legislative innovations. – Minsk, 2011.
Scientific approaches to the issue of defining the category of «tax risk» are investigated in the article. The author suggests his own terminological definition of the phenomenon in question with certain standard up-datings in sphere of control activity.
3. The legal model of the negation of test results: problems of construction and application. – Minsk, 2010.
The paper analyzes the forms of dissent of the audited entity with the results of checks carried out on the basis of the norms of the Decree of the President of the Republic of Belarus on October 16, 2009 «On perfection of the control (supervisory) activities in the Republic of Belarus» and other legal acts. The author defines and grounds the proposal to ensure functional compatibility of the legal actions of officials of the supervisory authority and the audited entity.
4. The presumption of correctness of the audited entity (the payer): problems of legal reg-lamentations and application. – Minsk, 2011.
In the article theoretical and applied aspects of using a presumption of rightness of a checked up subject are investigated. The presumption in question provides acceptance of the decision in case of vagueness or unclearness of legislative acts’ orders in favor of the checked up subject. Prospective application of the presumption is discussed.
5. Evolution of the category of «good faith» in the public sphere and prognostic realities of its application in the Republic of Belarus. – Minsk, 2010.
In the article theoretical and applied aspects of evolution of the category «conscientiousness» in the public sphere through the lens of scientific, judicial and normative approaches are considered. Necessity of applying this category to the supervised subjects as well as to the officials of the control bodies in the context of current legislation is grounded.
Recent publications:
1. Financial law. Course book. – Minsk, 2010.
2. Bibliography on Financial law issues. – Minsk, 2009.
3. Tax law. Course book. – Minsk, 2006.
