Mysiuchyk I. Non-residents as parties of tax legal relationship

Thesis is devoted to legal regulation of the status of non-residents as taxpayers. The legal nature of non-residents - taxpayers (both legal entities and individuals), their role and place in the taxation system of Ukraine is defined. For the purpose of comprehensive and substantial analysis of the subject matter historic development of the notion "non-resident" as a taxpayer, specific features of taxation are researched. A comparative analysis of national and foreign tax legislation on taxation of non-residents is performed. With regard to recent adoption of the Tax Code of Ukraine special attention is paid to the changes in the legal regulations of taxation of non-residents, both legal entities and individuals. Based on the research of international practice regarding non-residents' taxation the author suggests recommendations to improve the legal regulation of non-residents' taxation in Ukraine by amending the current Ukrainian legislation.