Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)


Electronic Administration of Value Added Tax: Special Features of Legal Personalities of Tax Relations Entities

Author(s): Dmytro Pryimachenko, Olha Sokolenko, Arthur Sotskyi, Andrii Lohvyn, Olha Chiniaeva

Description: The article deals with the study of tax legal personality of the entities of tax relations (tax payers and regulatory authorities). Methodology: Research methods are chosen based on the object, subject, and purpose of the study. The study used general scientific and special methods of legal science. The methodological bases for the study are the following scientific methods: logical method, the analysis and synthesis method, normative-dogmatic method, formal-dogmatic method, the system-structural method and the legal modeling method. The results of the study: Based on the analysis of the norms of current legislation, the authors explore the peculiarities of the tax legal personality of the entities of tax relations (tax payers and regulatory authorities), taking into account the introduction of the electronic administration of value added tax, and draw scientifically grounded conclusions on this range of problems. Practical implications: The concept of legal personality, including tax and legal personality, has not yet been clearly defined. At the same time the development of modern information technologies and their wide implementation in the mechanisms of public management contribute to emergence of new economic and legal relations, including those in the part of levying taxes and fees. The specified also applies to the administration of value added tax in Ukraine. Taking into account the specifics of the tax legal personality, we consider that the problem of its features with respect to the implementation of electronic administration of value added tax is not fully studied at the moment, so our article deals with this very problem. Value/originality. Based on the results of the research, the authors propose to make changes in the current legislation to bridge the gap in terms of legal personality of tax relations entities.