Joravovich D. Legal status of the natural person-entrepreneur

Research object: public relations, that arise up in the field of conduct of management with participation of natural persons-entrepreneurs. Research purpose: perfection of theoretical bases of legal status of natural persons-entrepreneurs, development and ground of suggestions on perfection of legislation, that regulates entrepreneurial activity of citizens. Research methods: dialectical, analytical-synthetic, comparative legal, historical, system structural, formal logical, logical legal, method of interpretation of legal norms. Theoretical and practical value: complex research of legal status of natural persons-entrepreneurs within the limits of which the row of new scientific positions is grounded and developed suggestion in relation to perfection of legislation about entrepreneurial activity of citizens is conducted. Research materials are utilized in activity of the Kharkov incorporated State tax inspection of the Kharkov area of Government tax service, at consideration of businesses in judge practice of the Economic court of the Kharkov area and Kharkov district court of the Kharkov area, and also during realization of entrepreneurial activity: foreign enterprise of Rendalius Holding Limited; companies limited liability "Novosanzharskiy factory of mineral waters"; natural persons-entrepreneurs Podadimenko S.A. The scientific novelty: In the work were improved determination of conception of natural persons-entrepreneurs with exclusion from it persons, that accomplish individual labor activity according to the law. Restriction of concept of business activity from an individual labor activity the income from which only covers costs for implementation is proved and therefore don't make profit. Implementation of subsequent differentiation of legal status of natural persons-entrepreneur depending on financial and economic activities indicators is offered, the concept of the subject of small micro-entrepreneur for the purpose of simplification of legal regime of performed business activity is allocated. In particular, simplification of the state control of activities of physical persons - small micro-entrepreneurs is reasonable, namely prohibition of carrying out all types of checks of activities of such persons, except unplanned actions of the state control of the sanitary legislation and behind claims of consumers is offered; establishment of an exception of rather physical persons - small micro-entrepreneurs from regulations about imposing of administrative penalties for an offense in the managing sphere. Was argued the necessity of the simplification of procedure of cessation of enterprise activity of natural person-entrepreneur. In virtue of analysis of problems of application of law and taking into consideration foreign experience were argued ways of future improvement of legislation in Ukraine about enterprise activity of citizens. Sphere of the use: subjects of initiation of bill; subjects of conduct of management; higher educational establishments.