TY JOUR TI Criteria of tax benefit groundlessness in judicial practice KW unjustified tax benefit KW dishonesty of the taxpayer KW reduction of the size of the tax obligation KW schemes of evasion from payment of taxes KW tax offenses JO Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia AU Bondar', E.A. AU Bondar, N.I. PY 2020 IS 2020 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia