Postoronko E. Legal regulation of the subordination of independent professional activity

The Research work comprehensively, taking into account the use of the latest methods of knowledge, the achievements of domestic and foreign jurisprudence, the current legislation of Ukraine and European countries, solved the scientific task of revealing the problems of legal regulation of taxation of income from conducting independent professional activities in Ukraine and determining promising vectors for its further improvement. Theoretical approaches to the formation of the legal status of persons engaged in independent professional activity as taxpayers are analyzed. It has been established that the starting point for defining the concept and content of the term "tax-legal status of persons engaged in independent professional activity" is the etymological and semantic meaning of the term "status", namely the position or state of someone. It has been proven that the tax-legal status is the position of subjects of tax-legal relations, which is fixed by tax-legal norms. It is substantiated that the legal status of taxpayers is special, because it concerns certain categories of legal subjects. The tax-legal status of a taxpayer is a sectoral legal status, which in turn can be general and special. Based on the semantic similarity of the categories, it was established that the terms "legal status of taxpayers" and "tax-legal status of taxpayers" have a synonymous property, so their distinction is inappropriate, since the semantic doubling of the term will only lead to confusion. The following signs of the tax-legal status of subjects of tax legal relations were identified and investigated: confirmation by tax-legal norms; sectorality and objectivity as a spatial distribution of separate categories of legal entities; constitutional basis (ground); establishment exclusively by law (Tax Code of Ukraine); the presence of a content structure; resident characteristics; due to the relevant tax and legal regime. It is emphasized that tax residence is the affiliation of the subject of tax legal relations to the tax system of a specific state, which affects the content of the legal status of taxpayers, and is qualified as a condition for acquiring the latter. Therefore, tax residence is not an internal, but an external factor in the formation of the legal status of taxpayers.