bricslawjournalBRICS Law JournalЮридический журнал БРИКС2409-90582412-2343Publishing House V.Ема10.21684/2412-2343-2022-9-2-145-162bricslawjournal-650Research ArticleARTICLETypology of Legal Regulation of Value-Added Taxation in the BRICS StatesBachurinD.

Dmitry Bachurin − Associate Professor, Department of Theoretical and Public Law Disciplines

38 Lenina St., Tyumen, 625000

01ter@mail.ruTyumen State UniversityRussian Federation20221507202292145162Copyright © Bachurin D., 20222022Bachurin D.Bachurin D.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.bricslawjournal.com/jour/article/view/650

Value-added taxation (VAT) is an essential component of the financial system of any modern state, which determines the attention of the legislator to the development of its legal regulation, as well as the subject of this article. The processes of transformation of VAT legal regulation systems that are observed in the BRICS countries (the People’s Republic of China, the Republic of India, the Federal Republic of Brazil, the Russian Federation, and the Republic of South Africa) demonstrate the greatest activity in this area of legal relations. The task of studying such changes, which makes it possible to identify common features and individual features of various types of legal regulation of value-added taxation, is solved on the basis of an integrated assessment of the characteristics of the tax redistribution of value added. Based on the results of their research, the types of legal regulation of VAT in the BRICS countries are identified and the place that the Russian model of legal regulation of VAT occupies in this classification is determined.

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The authors declare that there are no conflicts of interest present.