For the first time, all aspects of evidence in legal proceedings in tax disputes are presented in an interesting and accessible form and the most common examples from judicial practice are given. The author has developed criteria for determining an unscrupulous taxpayer, which makes this publication interesting not only for legal scholars, teachers, students of law schools, but also for a wide range of readers related to economic activity: managers, accountants, legal advisers of enterprises, tax lawyers, etc. The book is published taking into account the latest changes in the Tax Code of the Russian Federation and the decisions of the Plenum of the Supreme Arbitration Court of the Russian Federation. 2nd edition, revised and expanded