Sharenko M. The legal status of the payer of value-added tax in Ukraine

The thesis is the first comprehensive monographic study of legal status of the payer of value-added tax. It proved the main features that characterize individuals are obliged to collecting value-added tax. In this work the legal status of the taxpayer (payer formal) value added as an intermediary between the State receiving funds from the payment of such tax and the consumer goods, works and services (real-payer). Recent speaking person who provides funds under the tax liability. Peculiarities of taxpayer value added elements in the system of legal mechanism of taxation. Particular attention is paid to the responsibilities and rights of the payer of value-added tax. Thus the following rights and responsibilities are differentiated by individuals and corporations. Analyzes the significance of secondary payer registration of value-added tax, which generates not only the duties of levying value-added tax, but the causes and occurrence of certain rights (issue tax invoices to reduce tax liabilities, tax credit, a refund, etc.). As a result of the work was formulated theoretical conclusions and proposals for amendments to existing legislation by Ukraine to its improvement and development of the draft Tax Code of Ukraine.