Scientific and Information Bulletin

Ivan-Frankivsk University named King Danylo Halytsky

Issue № 12(24)

DOI: 10.33098/2078-6670.2021.12.24.94-101 Sazonova A. Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

Sazonova A. Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

Purpose. The purpose of this work is to explore ways to improve the legal regulation of taxation of individuals engaged in independent professional activity.

Methodology. The methodology includes a comprehensive analysis and generalization of available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: terminological, logical-semantic, functional, system-structural, logical-normative. Results. The study recognized that the implementation of best foreign practices will meet current economic trends associated with increasing the prevalence of non-standard employment, which is based on the mobility of labor resources and reducing employee dependence on the employer (temporary work, part-time, part-time work, division workplace, “virtual enterprise”, etc.), as well as provide optimization of fiscal control procedures of the state for non-standard forms of employment, reduction of the “shadow market” of employment, etc. Practical significance. The results of the study can be used in lawmaking to improve tax legislation.

Key words: taxation, independent professional activity, tax status.


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Науково-інформаційний вісник

Івано-Франківського університету права імені Короля Данила Галицького