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Information × Registration Number 0207U008220, 0106U012483 , R & D reports Title Analytical Research and Draft Law Preparing on Introduction of the Special Order for Value Added Tax Paying by Utilties that Provide Municipal Services popup.stage_title Head Lysenko Nadiya Mykhailivna, Registration Date 29-11-2007 Organization Municipal Development Center, Ltd popup.description2 Object of research - the order of payment of the VAT by the HCS utilities of Ukraine on the basis of introduction of a special regime of the taxation for operations on providing water, wastewater, heating and building maintenance services. The objective of work - scientific and legal support for introduction of a special regime of the taxation by the VAT for operations on providing water, wastewater, heating and building maintenance services in order to stimulate technical re-equipment and energy saving projects realization. The research methodology is based on the dialectic method of scientific knowledge concerning studying existing order of payment of the VAT by HCS utilities of Ukraine and on the legal support of introduction of a special regime of the taxation for operations on providing water, wastewater, heating and building maintenance services. The substantiation of results of the research was conducted with use of common scientific methods: the system analysis and synthesis, induction and deduction, abstraction and a concrete definition, analogy and comparison, supervision and the description, generalisation, modelling, idealisation. The research of modern problems was carried out and the peculiarities of payment of the VAT by housing and communal services utilities were analyzed. An estimation of influence of the existing taxation on the financial, economic and technological condition of the HCS utilities was conducted. List and the characteristic of major factors which influence tax burden on the HCS utilities was presented. The review of legislation and information sources concerning peculiarities of the taxation of HCS utilities was presented. The possibilities of use of domestic and foreign experience of special regimes of the taxation for HCS utilities were examined. In particular, the legislation on a special regime of the taxation of the enterprises of agriculture in modern business conditions in Ukraine was examined. According to such a regime agricultural commodity producers of all legal forms hold for themselves the sums of VAT on operations that point 11.29 of article 11 of the Law № 168 deals with; these sums can be used for certain aims by the enterprises instead of being paid to budget. Expected influence of a special regime of the taxation of housing and communal services was described. Round tables (professional discussions on seminars concerning the taxation) with specialists were conducted in order to discuss the main provisions of the draft law's concept. The organizational, legal and economic approaches to the structure and the content of a draft law of Ukraine concerning introduction of a special regime of payment of the VAT for HCS utilities. The examples of successful implementation of the proposed approaches in other countries were presented as well as the examples of improvement of services quality.5635 Product Description popup.authors popup.nrat_date 2020-04-02 Close