Vynohradov V. Legal status of individual persons - taxpayers

The legal status of an individual person as a taxpayer is described. The features of legal regulation of tax duty are investigated: its origin, change and termination. The legal status of an individual person as an income tax taxpayer is considered. The legal status of an individual person receiving income from entrepreneurial activity and in the case of using the simplified taxation, accounting and reporting system is studied. Peculiarities of the payment of property taxes by individual persons are considered. The peculiarities of obtaining the status of a taxpayer by individual persons during the collection of indirect taxes are shown. The procedure for fulfilling the tax obligation of an individual person - a payer of payments related to the use of natural resources is considered