Value added tax: customs regimes

Abstract

Purpose of the Article. The author in the article examines the normative regulation of the collection of value added tax, including the use of preferential regimes providing for partial or complete exemption from tax, when importing / exporting goods placed in the appropriate customs regimes (re-export). The legal problematics of the tax sphere consists mainly in determining and effectively ensuring the boundaries of freedom and the need for the behavior of subjects of tax legal relations through the relevant legal and legislative norms. These legal and legislative norms should ensure a balance between public and private interests, as well as exclude their ambiguous, multiple interpretation. National legislation should introduce internal procedures for the administration (collection) of taxes, which enhance the transparency and clarity of the actions of all subjects of tax legal relations and, accordingly, minimize the risk of errors (abuse), including the possibility of understating tax objects. In addition, they should not allow subjects of tax legal relations to benefit from their illegal actions and / or avoid performing their duties. The above concerns, among other things, full or partial exemption from value added tax when subjects of foreign economic activity move goods across the customs border of Ukraine, placed in the appropriate customs regimes (temporary import, reexport), since under certain circumstances it provides an opportunity for abuse by unscrupulous taxpayers. There are currently no researches on this issue. In the context of the active development of integration processes (Ukraine’s accession to the European space), the need for legislative support (regulatory regulation) of the transparency of tax collection, in particular, value added tax, is becoming increasingly important for the effective growth of the economic well-being of our state. Thus, there is a need for further scientific research on the application of benefits providing partial or full exemption from the payment of value added tax when importing / exporting goods placed in the appropriate customs regimes (temporary import, re-export). The article analyzes the current state of legal regulation of the collection of value added tax in terms of exemption from taxation (application of benefits) when moving goods across the customs border of Ukraine. This made it possible to identify problematic issues of a legal nature that lead to a violation of the balance of the budget and tax system, public and private interests, ways to solve them, and to draw scientifically based conclusions from the indicated problems.