Tserkovnyi O. Legal regulation of residence of the taxpayers.

The paper reveals the essence and characteristics of the establishment of tax residence. It turns out the term "tax residency" and provides a system of criteria for its definition. It was made summarizing the most widely used criteria of determination of tax residence. The role and practical application formalize the appointment criteria for the tax residency of individuals and legal entities. Established level of formalization of the relevant criteria. Based on scientific analysis and synthesis of doctrinal material was the basic approaches to establish tax residency - territorial and complex. In this study, special attention was paid to the comparative analysis of tax residency criteria for taxpayers who find their enforcement in foreign countries. Through systematic analysis of legal regulations applicable tax laws were established controversial provisions regulating the administration of certain mandatory payments. The conclusions and suggestions for improving approaches to applying the criteria of determination of tax residency of individuals and legal entities.