Аннотация:The problem of aggressive tax optimization and the related issue ofliability of individuals who are the ultimate beneficiaries of company’s tax liabilitiesare becoming more and more regulatory complex. The purpose of the study,implemented using the system-functional method, is to theoretically substantiatethe ways to overcome the problems that arise when collecting taxes in favor of thestate from the ultimate beneficiaries. The results of the study indicate that thecorporate structure cannot fully protect the beneficiary of an enterprise fromproperty liability for committing a tax offense. The study proposes a strategy toimprove the efficiency of collection of receivables from real beneficiaries. Theresults of this study are of great practical importance for the subjects of legislativeinitiative and practitioners in the field of tax legal relations. If under the conditionsof the Russian legal system until 2016 it was practically impossible to prove theinformal connection of a company with an actual beneficiary, then as a result of theadoption of Federal Law No. 401-FZ of November 30, 2016, the courts began to takeinto account any evidence that could become an argument for bringing the ultimatebeneficiary to justice. This in turn led to the emergence of controversial issues. Forthis reason, the authors highlighted the problems arising as a result of lawenforcement