Accounting and Legal Aspects of Military Fee Administration

The article studies the issue of legal coverage of charging and accounting the military fee and explains the ways of solving it. As based on the content analysis of the provisions of the Tax Code of Ukraine the issue of the legal coverage of charging and accounting the military fee is clarified. It has been found out what the provisions of the tax laws and regulations have been violated due to the introduction and effect of this fee. It has been established that the current law does not provide for the military fee rated as nationwide taxes or fees. The algorithm of defining its place in the tax system has been proposed. It has been proved that the elements of the military fee and those of the personal income tax are identical without reference to the taxation base because the latter both when introducing the fee and till now has not been defined in accordance with law. The framework has been suggested according to which the assessment of revenues in the form of salary or awards as stipulated by independent contractor agreements (provision of services) comes with a decreased military fee unit by the amount of the personal income tax. The urgency of changing the provisional status of the military fee and the procedure for calculating the same has been explained and the unlawfulness of double taxation of the total monthly (annual) taxed personal income has been proved.