Sazonova A. Tax-legal status of physical person that carries out independent professional activity

As a result of the research, a number of new scientific provisions, recommendations and conclusions were formulated, in particular: first: - the functional features of independent professional activity were identified, namely: in its content, it is a labor activity that involves professional orientation and professional growth (development); constitutes the main source of active income for the person who carries out the relevant activity; a person engaged in independent professional activity is proactive, independent and independent in making decisions related to said activity; is not mediated by the labor relations of a person engaged in independent professional activity with the purchasers (consumers, customers) of the results of such activity; begins from the moment the person acquires the necessary professional competence and its state registration; - it is determined that the tax-legal status of persons engaged in independent professional activity depends on the nature of such activity, and can be classified as follows: tax-legal status of persons engaged in independent professional activity related to the provision of public services, which requires state registration; tax and legal status of natural persons – entrepreneurs with a sign of carrying out professional activities not related to the provision of public services; - it is proposed to introduce new definitions of the concepts of "self-employed person" and "independent professional activity", classifying self-employed persons as follows: self-employed persons who conduct independent professional activity; self-employed persons who carry out other activities (self-employed persons who carry out the sale of goods of their own production; self-employed persons who carry out retail sales of goods from trading places in the markets; self-employed persons who carry out business activities for the provision of services, includingh.households, single tax payers and/or the population); improved: - scientific approaches to the formation of the foundations of regulatory and legal regulation of the tax-legal status of natural persons engaged in independent professional activity, in particular, it is proposed to differentiate between natural persons - entrepreneurs and self-employed persons, as well as to separate the studied category of taxpayers from the general category of self-employed persons on the basis of signs of the professional nature of the activity; - scientific approaches to determining the actual problems of legal regulation of independent professional activity in the conditions of martial law, in particular, it was determined that the most significant problems caused by the realities of martial law are the lack of harmonized norms regarding the possibility of independent professional activity in the temporarily occupied territories of Ukraine, as well as the lack of regulation the issue of taxation of persons who have left Ukraine, who can conduct independent professional activities both remotely in Ukraine and in other countries; received further development: – scientific views on the system of taxpayers, for which a simplified classification is proposed: legal entities and their separate subdivisions (large taxpayers; other taxpayers); natural persons (payers of tax on income received from – employment relationships at the place of main work; employment relationships not at the place of main work; civil-law relationships, as well as self-employed persons); - scientific views on the essence of the constitutional obligation to pay taxes and fees, in particular, it was established that the constitutional obligation of an individual who conducts independent professional activity to pay taxes and fees has a specific meaning and is related to the legal fact of the proceedings by the payer taxes of independent professional activity, therefore, in today's conditions, the state tax policy for persons who conduct independent professional activity should be developed and implemented in such a way as to achieve a balance between the goals filled with