In article the analysis loose is provided in the legislation of the Russian Federation of criteria which taxing and judicial authorities use when carrying out an assessment of validity of application by the taxpayer of tax benefit in cases of «dishonesty» of the contractor of the taxpayer. Approach of the legislator to definition of the concept «integrity» of the taxpayer is investigated. The position of the author on the practical problems arising in the course of use by the taxpayer of the right to use tax benefit is stated. The author of the real work comes to a conclusion that lack of due legal regulation of process of use by the taxpayer of the right for use of tax benefit often allows taxing authorities to resolve an issue of validity of tax benefit at discretion.