Ivanova S. Tax legal status of self-employed persons in Ukraine

In this work the system of obligated persons as participants of tax relations is investigated and the place of self-employed persons is determined in the implementation of their own tax liability and the fulfillment of other functions determined by the status of a self-employed person. It is proposed to divide the participants of tax relations into general and special ones. The position on the necessity of forming a policy of development of self-employment of the population is argued. It is stated that the status of an entity that carries out independent professional activities ensures the legality of the application of certain tax exemptions. It is proposed among the obligated persons to distinguish the circle of persons for whom the condition of activity is mandatory state registration in the appropriate authorized body. The dual legal status of the notary in tax relations is proved. The differentiation of procedures for acquiring the status of self-employed persons by notaries and attorneys was conducted. Considerable attention is paid to the legal status of arbitration managers.