The Issue of Granting to Public-law Entities the Right of VAT Deduction

Student: Strelkova Elena

Supervisor:

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

The principle of universal and equal taxation as well as the principle of the economic neutrality determine the equal treating for every form of the property whether it is private or public. Nevertheless, public-law entities being taxpayers are deprived of the right of VAT deduction. Despite the fact, that Russian tax legislation does not directly prohibit public-law entities through its bodies to enjoy deductions they actually pay a tax on production. Present study examines the relevant legislation, doctrine and case-law in order to identify if the public-law entities have to be granted the right of VAT deduction.

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