Ivanova, S. S. Self-Employed Persons as the Actors of Tax Legal Matters

Abstract: The present article is devoted to taxation of self-employed persons as the actors of tax legal matters. The author of the article offers her own definition of taxation of self-employed persons and analyzes the legal status thereto. She also defines classification criteria and offers her classification of taxpayers. By analyzing advocacy and notarial activities, the author analyzes legislation regulating taxation of self-employed persons in the Ukraine and the Russian Federation. The author concludes that any changes in tax rules regarding activities performed by self-employed persons require well weighed and sequential actions. The methodological basis of research is presented by combined general and special methods. The main method of research is the dialectical method generally used in science and completed with the systems analysis method. The author has also applied special methods such as the formal logical, systems functional and logical legal methods. The present article is one of the first to analyze legislation that regulates advocacy and notarial activity in the Ukraine and the Russian Federation.

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