Reforming the Mechanism of Legal Regulation of the Value Added Tax in the Context of European Integration

Анотація

Theoretical study of reforming the mechanism of legal regulation of the value added tax in the context of European integration is conducted in the article. The types of mechanisms of legal regulation of the value added tax, the main approaches to understanding the elements of the mechanism of legal regulation and their features in the modern period are analyzed. Tax liabilities for the value added tax have been researched. Problematic and contradictory issues of legal regulation of the category of tax liabilities are considered, approaches to determining the content, components, structural construction are outlined, the correlations with other related categories are established. Modern scientific researches are analyzed and a as a conclusion we offer unified scientific and theoretical approach to defining the concept of the mechanism of legal regulation of the value added tax. We analyzed the influence of the mechanism of legal regulation of the value added tax on the formation of other legal relations that reveal the essence of the derivative social relations.

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