Bazhenov, A.A. Value added tax: novelties in tax classification and metamorphoses of taxation elements.

Abstract: The article concerns evaluation of analysis of a federal tax: Value Added Tax (VAT). It is established that the tax classification based upon subject de facto bearing the tax burden provides division of the latter into direct and indirect ones. However, taking into consideration the current mechanism for tax calculation and sources of its payment, there is a possibility for a different classification. At the same time this possibility is objectively proven and supported with the normative legal basis. It is also shown that the constant development and improvement of the tax legislation in some cases leads to the formation of the new problems, requiring taking measures in order to deal with these problems including legislative amendments. One of such problems regarding VAT calculation is the conflict between the tax basis and the object of taxation. The methodology of studies is based upon the dialectic cognition method presupposing the studies of economic relations and matters in their development and interrelation, methods of systemic and comparative analysis, economic mathematical studies of data, synthesis, graphic modeling, methodology of statistical theory. In the process of analysis it is established that specific features of VAT calculation within the framework of the current tax legislation provides for a possibility to classify this tax as an indirect-direct one. At the same time the classic classification of taxes (direct and indirect) should be evaluated critically. Additionally, the analysis of consistency of the VAT taxation object and its tax basis shows the problem requiring a legislative solution. In order to deal with the conflict between the tax basis and the object of taxation there is need to define the moment of realization (sale), and not the moment of payment or shipment of goods, since it may also be the moment of either shipping or payment (if this matter is directly provided for in the contract).

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