KUZNETSOVA O. Legal Regulation of the Taxation of Individual Entrepreneurs in Ukraine.

Thesis is a monographic study in which the legal regulation of taxation of natural persons-entrepreneurs in Ukraine is studied comprehensively, taking into account modern methods of cognition, achievements of domestic and foreign legal science, as well as a current legislation of Ukraine, EU and foreign countries. General theoretical issues of taxation of natural persons-entrepreneurs are analyzed. The legal status of natural persons-entrepreneurs as special subjects of tax legal relations is considered. The expediency of legislative delimitation of the legal regime of property belonging to an individual in different statuses is argued. The main and additional conditions of the legitimation of an individual as an entrepreneur are determined. The genesis of legal regulation of formation of taxation systems of natural persons-entrepreneurs in Ukraine is studied.