Taxation of Transactions for the Provision of Health Care Services by Health Care Institutions: Question of Theory and Practice

Abstract

In Ukraine, the obligation to pay taxes and fees in the manner and amounts established by law is constitutionally established, and it is determined that the taxation system is established exclusively through the adoption of relevant laws. The article highlights the main aspects of taxation and exemption from taxation of operations for the provision of health care services by health care institutions. The procedure for taxation with value added tax on operations for the supply of health care services by health care institutions has been disclosed. The publication contains an overview of the main provisions of the normative legal acts regarding the exemption from taxation of operations for the supply of health care services by health care institutions. The conditions under which the Tax Code of Ukraine exempts from taxation transactions for the supply of health care services by health care institutions are highlighted. An analysis of judicial practice was carried out regarding the application of subsection 197.1.5 of clause 197.1 of article 197 of the Tax Code of Ukraine.