Legal status of self-employed citizens as subjects of tax legal relations
https://doi.org/10.31429/20785836-15-2-32-38
Abstract
The purpose of this article is to analyze the legal status of self-employed citizens as subjects of tax legal relations. The study presents the main prerequisites, reasons and goals for the creation of the institute of self-employed citizens for the Russian economy. The designated goal predetermined the solution of the tasks of scientific research, which consist in the theoretical and legal analysis of the tax legal status of self-employed citizens, its content; in the study of the legislative basis of the economic activity of self-employed citizens; the study of the correlation of the legal status of self-employed citizens in tax law and other legal branches.
The purpose and objectives of the work determined the methodology of this study, which is based on a number of methods, in particular: the method of dialectical materialism as a universal method of scientific cognition; general scientific methods (induction, deduction, analysis, synthesis, modeling, etc.); system-structural, logical, statistical as private scientific research methods; formal legal the method that occupies a central place in the methodology of this study.
As a result of the conducted research, the author formulated his own conclusions, as well as some problematic aspects of a theoretical and law enforcement nature. Thus, the article evaluates some intermediate results of the introduction of the institute of self-employed citizens. The features of the content of the legal status of self-employed citizens from the point of view of tax law are considered. It is shown that at this stage there is no clear idea of what the institution of self-employed citizens is, despite its rapid development for several years. Tax legislation contains only scattered and unsystematic norms on the legal status of self-employed citizens, which are inconsistent with the provisions of other branches of legislation that determine the place of such citizens in the system of economic and legal relations. This indicates the immaturity of the institution of self-employed citizens in Russia, which hinders the realization of its potential for the country's economy and does not allow the effective and massive introduction of new taxation measures against self-employed citizens.
About the Authors
L. V. KomarovaRussian Federation
Ludmila V. Komarova, Doctor of Philosophy, Cand. of Sci. (Law), Professor of the Department of Constitutional and Administrative Law
Stavropol str., 149, Krasnodar, 350040
E. A. Farikova
Russian Federation
Ekaterina A. Farikova, Cand. of Sci. (Law), Associate Professor of the Department of Administrative and Financial Law
(Krasnykh Partizan str., 234, Krasnodar, 350020
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Review
For citations:
Komarova L.V., Farikova E.A. Legal status of self-employed citizens as subjects of tax legal relations. Legal Bulletin of the Kuban State University. 2023;(2):32-38. (In Russ.) https://doi.org/10.31429/20785836-15-2-32-38