[SPECIFIC FEATURES OF TAXATION IN UKRAINE FOR OPERATIONS ON THE SUPPLY OF HEALTH CARE SERVICES].

Анотація

The aim of the article is to study specific features of taxation of operations for the supply of health care services in Ukraine, to identify the problems in the taxation of such operations and to determine certain solutions. To achieve this aim, the authors have used theoretical and empirical methods of cognition, namely: methods of analysis, synthesis, generalization, systematization, as well as comparative and legal method while analyzing the effectiveness and validity of applying VAT tax advantages in the health care sector. The authors of the article have identified and characterized specific features of taxation of operations for the supply of health care services in Ukraine. It has been indicated that these specific features are due to the different status of medical institutions as tax payers and the volume of operations for the supply of health care services by them. It has been established that the provision of tax advantages for operations on the supply of health care services, including VAT, depends on the nature and content of health care services. The expediency of improving the taxation mechanism operating in Ukraine for operations on the supply of health care services has been substantiated. It has been concluded that it is necessary to revise the provisions of the Tax Code of Ukraine on VAT rates; the list of persons, who are subjects of health care services by healthcare institutions exempted from taxation; on operations for the supply of medicinal products and medical devices taxable at the rate of 7%, etc.

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