Marynchak Y. Legal status of residents – personal income tax payers

The author conducted research of scientific sources, international agreements, regulatory and enforcement acts, that allowed to attain scientific innovation of practical use in scientific and educational, as well as regulatory and legal activities. Thus, the author’s conclusions constitute scientific novelty, in particular. Namely, it has been established that the financial legislation system of Ukraine in the part of regulation of legal relations concerning the mobilization of funds to centralized funds there, has no single approach for determining the legal status of individuals – residents and non-residents, who are obliged to pay mandatory payments to these funds. Considering the aforementioned, it is suggested for all such existing legal relations to use the legislative term «fiscal resident», since in each individual case the resident status of the person, from which the state forms the income of the centralized funds, is determined by the legislative act only in the within the legal relationships that this act regulates. Also, the proposition to separate criteria for determining residential status on the main (residence, domicile, main residence) and additional (center of vital interests, actual stay more than 183 days in the state, citizenship of a taxpayer). The additional criterion «center of vital interests» (close personal or economic ties with the state) was investigated and it was established that the source of the criteria was to determine the residential status as a center of vital interests i.e. social and economic relations with the state, is Georg von Schanz’s theory of economic relations.