Relationship between Contract Price and VAT: a New Formulation of an Old Problem

When calculating VAT, a special method is used based on the allocation of a certain part of the price as «taх». Such allocation often leads to misunderstandings among participants of business turnover, specialists and law enforcers. A logical consequence of this is the emergence of conflict situations, both between counterparties and with state authorities, instability of economic conditions, blurring of the boundaries of branches of law. According to the author, to solve the problem it is necessary to form civilistic views on the correlation and interrelation of civil and tax phenomena in the collection of VAT.