Daniyelyan S. Legal regulation of the flat tax.

This research focuses on the legal regulation of the single tax. Peculiarities of the single tax as a form of special tax regime are determined in this paper, investigated and analyzed the mechanism of implementation of tax duty single tax. Emphasis on the disclosure of the legal nature of tax and legal regime is made. Special attention is paid to the research of the formation and development of special tax regimes in Ukraine. This paper analysis the legal regulation of special tax regimes since independence as Ukraine and in previous centuries. One of the main places takes characteristic of the single tax system and the allocation of payments mandatory fundamental aspects of the duties of tax accounting, payment and reporting on a single tax. Separately, the features of the acquisition and the legal position of a single tax payer is researched. Based on the research of the author formulated theoretical conclusions and practical recommendations for amendments to the current legislation of Ukraine for its improvement.