The problem of inaccurate interpretation of the norms of Article 149 of the Tax Code of the Russian Federation allowed us to determine the purpose of the article – the analysis of judicial practice in order to form an objective position on the legality of the application of tax legislation. Achieving this goal required solving a set of tasks: to form an understanding of the key features of exemption from value added tax and, based on judicial practice, to identify the main patterns of tax disputes. The object of the study is the process of regulating tax legal relations by legislative authorities. The subject of the study is a set of socio-economic relations arising in the process of applying tax legislation. This article uses traditional research methods: system analysis, deduction, induction, situational analysis, analogy and dialectics.   The novelty of the study consists in identifying problematic aspects of the functioning of the current tax legislation, as well as the proposed solutions to them. The relevance of the topic under consideration is beyond doubt, since the norms of tax law have a significant impact on the development of the Russian economy. This article is of scientific interest to a wide range of specialists, analysts, as well as official news agencies. In addition, the information presented in the paper can serve as a scientific basis for modeling and forecasting priority areas of tax policy development. Based on the analysis of Article 149 of the Tax Code of the Russian Federation, it can be concluded that many sub-paragraphs do not disclose a clear list of services, the sale of which is exempt from VAT taxation. As a result, there is a need to improve and detail the current tax legislation as a priority direction of the regulatory and legal policy of the state.

The problem of collecting value added tax in the framework of international trade allowed us to determine the purpose of scientific work: analysis of the current mechanism for determining the place of sale in relation to various categories of goods, works and services and the development of proposals for its improvement. To achieve this goal, a set of tasks was solved, aimed at forming an objective position on the issue under study from both the theoretical and practical sides. The object of the study is the economic relations that develop in the process of taxation of economic agents with VAT. The subject of the study is the tools for the practical implementation of the procedure for establishing the place of sale in order to collect VAT. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following private scientific methods were used: analysis of dynamic data series, graphical and tabular method of presenting the data under study, comparison method. The novelty of the study consists in identifying problematic aspects of the functioning of the mechanism for determining the place of sale for VAT purposes, as well as the proposed practical solutions to them. The relevance of the topic is beyond doubt due to the fact that VAT is an integral component of cross-border trade in goods, works and services. Within the framework of writing the work, considerable attention is paid to statistical and economic research and analysis of the regulatory framework. Based on the results obtained, reasonable proposals and hypotheses aimed at improving the mechanism for determining the place of implementation are put forward. The scientific work may be of interest to a wide range of users, as it contains material that allows for a comprehensive understanding of the functioning of the mechanism for determining the place of implementation in the Russian Federation.