ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX: LEGAL ASPECT

The author of the article explores the legal aspect of the system of electronic administration of value added tax, in particular, the legal regulation of some issues of electronic accounts (operations on them). The development of modern information technologies and their wide implementation in the mechanisms of state (power) management contributes to the emergence of new economic and legal relations, including those regarding taxes and fees. The mentioned above applies to the administration of value added tax. At the same time, one of the mandatory structural features of the state is the taxation system because one of the goals of state regulation is the system of taxes and fees administration, within which, on the one hand, the collected taxes should be sufficient to ensure the fulfillment of tasks and to perform the functions facing the state, and on the other hand, the burden of the tax procedure should not be excessive for a taxpayer. In turn, the main legal issues of the tax sphere mainly involve determining and effective ensuring the limits of freedom and necessity in the behavior of tax entities through relevant legal, legislative norms, in the protection of property rights of individual payers and public interests that are implemented in the financial and tax activities of the state. A sufficiently wide attention has been paid to this process since the introduction of the electronic administration of value added tax. Thus, there arises a need for further scientific research into the introduction of electronic administration of value added tax, especially its legal regulation, including the operations with electronic accounts. The article analyzes the current state of regulatory consolidation of the procedure for the operation of electronic accounts, in particular, those related to transactions on their replenishment (receipt of funds) and return of overpaid funds, as well as the impact of such transactions on the registration limit. This made it possible to identify problematic issues of a legal nature, which lead to a violation of balance in relations between a taxpayer and the budget system, to find the ways to solve them and draw scientifically based conclusions on the outlined problems.