VAT EXEMPTIONS IN HOUSING CONSTRUCTION: CURRENT ISSUES IN LEGAL REGULATION |
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Author |
 Dmytryk O. O., Doctor of Legal Sciences, Professor, head of the Department of Financial Law, Ukraine, Kharkiv  Kotenko A. M., Сandidate of Legal Sciences, Associate Professor, Associate Professor of the Department of Financial Law, Ukraine, Kharkiv |
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In heading |
Law; | ||||
Signed print |
30.09.2025 | Issues number |
2025 - № 3 (62) | Page |
71-89 |
Type of articles |
Scientific article | Code UDK |
347.73:336.22 | ISSN print |
2411-5584 |
Abstract |
The article is devoted to the consideration of VAT exemptions for construction and installation works in housing construction. It highlights the inconsistent interpretation and consequences for taxpayers and the state. Based on a systematic analysis of the provisions of the Tax Code of Ukraine, the Civil Code of Ukraine, special laws in the field of urban development and housing programs, it is demonstrated that the definitions (“affordable housing,” “housing built with state funds,” “state funds,” “construction and installation works”) are either absent from the Tax Code of Ukraine or defined through related acts, which creates “vicious circles” and leads to ambiguous law enforcement. It has been proven that the uncertainty of the scope of the benefit, in particular in reconstruction projects financed by the Fund for the Elimination of the Consequences of Aggression, creates risks of changes in the approaches of regulatory authorities and violates the principle of legitimate expectations of the taxpayer, thereby negating tax planning. | ||||
Keywords |
tax benefits, tax legislation, principle of certainty, legitimate expectations, tax planning, regulatory authorities, VAT administration, protection of taxpayers’ rights, interpretation, tax advice, housing construction. | ||||
Reviewer |
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External reviewer |
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Article in PDF |
Visnik Ekonom teor_3 (62)_2025_Dmytryk_Kotenko | ||||
Bibliography |
Dmytryk, O. O., & Kotenko, A. M. (2025). Pilhy z podatku na dodanu vartist pry budivnytstvi zhytla: suchacni problemy pravovoho rehuliuvannia [VAT exemptions in housing construction: current issues in legal regulation]. Ekonomichna teoriia ta pravo – Economic Theory and Law, 3(62), 71–89. DOI: https://doi.org/ 10.31359/2411-5584-2025-62-3-71 [in Ukrainian]. | ||||
Code DOI |
https://doi.org/10.31359/2411-5584-2025-62-3-71 | ||||
This post is also available in: Ukrainian
18.06.2026
