The conceptual shortcomings of the vat legislation and ways to address them

Authors

  • Игорь Степанович Пирога Uzhgorod national University, 3, Narodnaya pl., Uzhgorod, 88000, Zakarpatsky region, Ukraine
  • Сергей Степанович Пирога Carpathian University named after Augustin Voloshin, 4, ul. Goydy, Uzhgorod, 88000, Zakarpatsky region, Ukraine

DOI:

https://doi.org/10.21638/11701/spbu14.2017.302

Abstract

The article analyzes the disadvantages of the choice of elements in the legal design of VAT and demonstrates the impossibility of relieving them by any administrative improvements. The aim of the study is to justify the choice of the object of VAT taxation, determination of the tax base: VAT, profit, income tax and base insurance premiums. The elimination of these shortcomings requires that you define added value as the object of taxation and eliminate tax legal relationships between the parties. We also establish the interrelation of value added and the base of the main taxes: VAT, income, individual income and social insurance contributions. Effective distribution of value added between wage Fund and profit will automatically balance the purchasing power and supply of goods/services. A method of determining GDP by the amount of VAT paid to the budget is proposed. Refs 4. Fig. 1.

Keywords:

value added, VAT, taxation object, tax base, GDP, tax administration, shadow economy

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References

Литература

Пирога С. С., Пирога И. С. Главный недостаток НДС — налоговые правоотношения между плательщиками // Налоги. 2014. № 4. С. 45–48.

Пирога С. С., Пирога И. С. Элементы юридической конструкции НДС: проблемы и решения // Налоги и финансовое право. 2014. № 6. С. 191–197.

Килинкарова Е. В. Зачет и возврат излишне уплаченных и излишне изысканных налоговых платежей: монография. М.: Волтерс Клувер, 2010. 160 с.

Пирога С. С., Пирога И. С. Оптимизация единого социального взноса как средство управления масштабом теневой экономики // Налоги и финансовое право. 2016. № 7. С. 128–135.


References

Piroga S. S., Piroga I. S. Glavnyi nedostatok NDS — nalogovye pravootnosheniia mezhdu platel’shchikami [The Main Drawback of the VAT is the Tax Relationship between Taxpayers]. Nalogi [Taxes], 2014, no. 4, pp. 45–48. (In Russian)

Piroga S. S., Piroga I. S. Elementy iuridicheskoi konstruktsii NDS: problemy i resheniia [Elements of the Legal Structure VAT: Problems and Solutions]. Nalogi i finansovoe pravo [Taxes and financial law], 2014, no. 6, pp. 191–197. (In Russian)

Kilinkarova E. V. Zachet i vozvrat izlishne uplachennykh i izlishne izyskannykh nalogovykh platezhei: monografiia [Offset and Return of Excessively Paid or Excessively Sophisticated Tax Payments: monograph]. Moscow, Volters Kluver Publ., 2010. 160 p. (In Russian)

Piroga S. S., Piroga I. S. Optimizatsiia edinogo sotsial’nogo vznosa kak sredstvo upravleniia masshtabom tenevoi ekonomiki [Optimization of a Single Social Contribution as a Means of Control over the Scale of the Shadow Economy]. Nalogi i finansovoe pravo [Taxes and Financial Law], 2016, no. 7, pp. 128–135. (In Russian)

Вестник Санкт-Петербургского университета. Право

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Published

2017-09-20

How to Cite

Пирога, И. С., & Пирога, С. С. (2017). The conceptual shortcomings of the vat legislation and ways to address them. Vestnik of Saint Petersburg University. Law, 8(3), 297–305. https://doi.org/10.21638/11701/spbu14.2017.302

Issue

Vol. 8 No. 3 (2017)

Section

Public and Private Law: Applied Research

License

Articles of "Vestnik of Saint Petersburg University. Law" are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.