Sadovska I. Advocacy as an object of tax and legal regulation

The dissertation is devoted to the theoretical and applied principles of tax and legal regulation of advocacy and the formation of sound proposals for improving the current tax legislation in this area. Advocacy is considered as a category of scientific knowledge and the object of tax and legal regulation. The genesis of tax and legal regulation of advocacy activity on the territory of Ukraine is characterized and the stages of its development are determined. The essence and legal nature and specifics of taxation of income from advocacy are revealed. The tax and legal status of a lawyer has been established. Peculiarities of legal regulation of income taxation from individual advocacy activity are determined. The legal aspects of the regulation of relations concerning the taxation of income from the practice of advocacy in the organizational and legal forms of the law firm and the bar association are outlined. The foreign experience of tax and legal regulation of advocacy is generalized. Problems of legal regulation of taxation of income from advocacy, which need a legislative solution, have been identified. The directions of improvement of tax and legal regulation of advocacy activity are determined.