VAT: economic objects and legal construction

Abstract

The article is devoted to the scientific analysis of VAT from the point of view of its economic nature and its legal mediation. The economic objects of VAT are analyzed: consumption and value added. It has been established that the structure of VAT, mediating the connection of two economic objects, is reflected in two types of legal obligations – tax and civil. The legislator, by establishing VAT, harmonizes tax law with civil law.