Proving the artificial structure of the business model when splitting a business

This article examines the lack of a uniform standard for proving the artificial nature of a business structure as an indicator of business fragmentation. The author poses the question of how to refute or prove the artificial nature of a business model run by a group of interconnected taxpayers. A rationale for this law enforcement issue is provided. To address the stated issue, the author examines the origins of the approach to proving the artificiality criterion in the form of the need to justify the discrepancy between form and content in a business model. Arguments are presented and substantiated regarding the lack of a uniform methodology for studying business models. The author examines how the study of taxpayers' business activities is conducted in economic science and cites works aimed at examining the internal and external environment of an organization. General scientific methods are used. One of the primary research methods is analysis: its use in the work is associated with the study of doctrinal sources. The results of the analysis are presented in the study. Induction is used, which is applied for the purpose of studying law enforcement practice. From these specific findings, the author draws general conclusions about the state of approaches to studying business structure. In the conclusions of the work, the author proposes a two-stage analysis of the business model of taxpayers for whom the issue of business fragmentation is being investigated. The first stage is carried out through the study of the formal-legal aspect based on an examination of general taxpayer questionnaire data and information on the results of economic activity. The second stage involves studying the organizational and economic aspects of the activity. This represents an essential analysis of the internal and external environment of the organization. The author proposes the basis for the transition from the study of the formal-legal aspect to the organizational and economic aspect, depending on the type of business fragmentation imputed to the taxpayer (the use of special tax regimes or other tax savings methods). The author also describes in detail which aspects of the organization's activity relate to the internal environment (organizational structure, organizational processes, technologies, personnel, culture, process management) and which relate to the external environment (suppliers, contractors, buyers, customers, representatives, mutual transactions).