Taxpayers of value added tax in situations of performing taxable transactions by public-law entities and their bodies

The article examines the specifics of determining the composition of persons obliged to pay value added tax when performing taxable transactions by public-law entities and their bodies. The author substantiates the conclusion that when determining the composition of value added tax payers, the principles of economic neutrality of value added tax, recognition and protection of private, state, municipal and other forms of ownership are of priority. In this regard, in cases where an object taxable with value added tax is formed, in the absence of exemptions envisaged in the legislation on taxes and fees, the relevant transactions will be taxed either through tax agents (if any) or through public authorities.