The dissertation research presents theoretical generalization and contains a
comprehensive analysis of the legal mechanism of administration of value added
tax in Ukraine and its implementation in the lawmaking and law enforcement
spheres of activity. The principles, trends, problems and peculiarities of the legal
mechanism of electronic administration of value added tax in Ukraine under
conditions of administrative reform and building of a legal state were
characterized. The existence of value added tax in the tax system of any country in
the European space is mandatory for joining the European Union. Signing the
Association Agreement between Ukraine, on the one hand, and the European
Union, the European Atomic Energy Community and their member states, on the
other hand, removes all problems regarding the existence of value added tax in the
tax system of Ukraine, and, accordingly, impossibility of its abolition
(replacement).
By characterizing the elements of legal mechanism of value added tax, it
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was proved that a value added tax payer is not a tax agent (the current legislation
does not contain such a definition for a value added tax payer), in fact, it is a
person who is registered in accordance with the established procedure as a
taxpayer (given appropriate rights and obligations to determine tax liabilities, tax
credit, drawing up tax invoices, etc.), and accordingly carries out its accrual in
the sale price, determined by the specified fact (in the first event: receipt of
funds or shipment of goods/services) the tax liabilities, which are further reduced
due to the amount of the generated tax credit (the tax in the sales price does not
go to the budget in the full amount), submits reporting on value added tax, and
then pays the appropriate amount to the budget. The division of value added tax
payers (and indirect ones in general) into economic entities (tax carriers, who
bear the burden of inclusion of taxes in the price of goods) and legal entities,
who are obliged to accrue and pay to the budget (endowed with the appropriate
rights and obligations to determine tax liabilities, tax credit, drawing up tax
invoices, etc.) was substantiated. In addition, it was proposed to divide the
payers of value added tax (in terms of registration and receipt of funds to the
budget) into the following groups: optimal; nominal; ideal. In general, in the dissertation, the scientific task of developing conceptual
fundamentals of the legal mechanism of administration of value added tax was
solved, conclusions, proposals and recommendations that meet the requirements of
scientific novelty and can be used in the research sphere, lawmaking, law
enforcement activities and educational process were formulated.
