THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF BUDGET VAT REFUND AND MECHANISMS FOR RESOLVING LEGISLATIVE CONFLICTS
DOI:
https://doi.org/10.37332/Keywords:
value-added tax, budget refund, negative VAT value, tax administration, tax return, Tax Code of Ukraine, legislative conflictsAbstract
Pomulieva V.M., Bolduiev M.V., Lyshchenko О.H., Bolduieva О.V. THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF BUDGET VAT REFUND AND MECHANISMS FOR RESOLVING LEGISLATIVE CONFLICTS
Purpose. The aim of this study is to investigate the theoretical and methodological foundations of budget VAT refund, to differentiate between the categories of "negative tax value" and "budget refund" within the current legislation, and to substantiate legal approaches to eliminating identified legislative conflicts.
Methodology of research. The methodological basis of the study is a complex of general scientific and special methods, namely: a systematic approach, methods of comparative, logical, system and structural analysis of regulatory legal acts, particularly the Tax Code of Ukraine and current tax reporting, to generalize accounting and legal discrepancies; a graphical and tabular method – for a visual display and visualization of the research results; a method of logical generalization – for the formation of conclusions and practical recommendations on the topic of the study.
Findings. The theoretical and methodological principles of the functioning of the VAT budget reimbursement mechanism in Ukraine and the features of the regulatory and legal regulation of related categories in the context of electronic administration are investigated. A profound analysis of the current tax legislation was conducted, revealing significant conceptual and terminological inconsistencies between the provisions of Articles 14 and 200 of the Tax Code of Ukraine. It is argued that, pursuant to Clause 14.1.18 of the Tax Code of Ukraine, a budget refund constitutes the return of a negative VAT value exclusively after the validity of its formation is confirmed through an audit, meaning this status is not acquired automatically. The authors scientifically substantiate and detail the criteria for distinguishing between the categories of "negative VAT value" as a basic accounting indicator and "budget refund" as a taxpayer's subjective right to the return or crediting of funds. It is proved that the current wording of the legislation incorrectly equates the emergence of a negative balance with the procedure of its realization, which creates risks and additional fiscal pressure on businesses. Special emphasis is placed on the necessity of introducing comprehensive amendments to Clauses 200.1 and 200.4 of the Tax Code of Ukraine. The recommended legislative amendments aim to transform implicit provisions into direct-acting rules, eliminate legal uncertainty, and ensure transparent and stable VAT administration based on its genuine economic essence.
Originality. The theoretical and methodological principles of budget VAT reimbursement have been deepened by identifying and disclosing the essence of the conceptual and terminological inconsistency in Articles 14 and 200 of the Tax Code of Ukraine, which allowed us to clearly distinguish the accounting nature of the negative balance and the legal mechanism of its budget reimbursement.
Practical value. The obtained research results and developed proposals can be used for further scientific research, as well as implemented by introducing legislative amendments to the Tax Code of Ukraine. The practical recommendations can be directly applied by taxpayers during the preparation and submission of VAT returns, specifically when substantiating and claiming tax amounts for budget refunds.
Key words: value-added tax, budget refund, negative VAT value, tax administration, tax return, Tax Code of Ukraine, legislative conflicts.
References
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