VAT exemption: from theory to practice.

M. Bondarev, Maksim Vladimirovich Stankovskii
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Abstract

The problem of inaccurate interpretation of the norms of Article 149 of the Tax Code of the Russian Federation allowed us to determine the purpose of the article – the analysis of judicial practice in order to form an objective position on the legality of the application of tax legislation. Achieving this goal required solving a set of tasks: to form an understanding of the key features of exemption from value added tax and, based on judicial practice, to identify the main patterns of tax disputes. The object of the study is the process of regulating tax legal relations by legislative authorities. The subject of the study is a set of socio-economic relations arising in the process of applying tax legislation. This article uses traditional research methods: system analysis, deduction, induction, situational analysis, analogy and dialectics.   The novelty of the study consists in identifying problematic aspects of the functioning of the current tax legislation, as well as the proposed solutions to them. The relevance of the topic under consideration is beyond doubt, since the norms of tax law have a significant impact on the development of the Russian economy. This article is of scientific interest to a wide range of specialists, analysts, as well as official news agencies. In addition, the information presented in the paper can serve as a scientific basis for modeling and forecasting priority areas of tax policy development. Based on the analysis of Article 149 of the Tax Code of the Russian Federation, it can be concluded that many sub-paragraphs do not disclose a clear list of services, the sale of which is exempt from VAT taxation. As a result, there is a need to improve and detail the current tax legislation as a priority direction of the regulatory and legal policy of the state.
增值税免征:从理论到实践。
对俄罗斯联邦税法第149条规范的不准确解释的问题使我们能够确定第вЂ条“司法实践分析”的目的,以便对税收立法适用的合法性形成客观立场。实现这一目标需要解决一系列任务:形成对增值税免征的主要特征的认识,并根据司法实践,确定税收纠纷的主要模式。本文研究的对象是立法机关调整税收法律关系的过程。本文的研究对象是税收立法实施过程中产生的一系列社会经济关系。本文采用了传统的研究方法:系统分析、演绎、归纳、情景分析、类比和辩证法。В这项研究的新颖之处在于确定当前税收立法运作中存在的问题,以及提出解决这些问题的办法。审议中的主题的相关性是毋庸置疑的,因为税法规范对俄罗斯经济的发展具有重大影响。这篇文章对广泛的专家、分析人士以及官方新闻机构具有科学意义。此外,本文提供的信息可以作为建模和预测税收政策发展重点领域的科学依据。根据对俄罗斯联邦税法第149条的分析,可以得出结论,许多子条款没有披露明确的服务清单,其销售免征增值税。因此,有必要完善和细化当前的税收立法,将其作为国家监管和法律政策的优先方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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