Підприємництво у контексті податкових правовідносин і судової практики

The article is devoted to a review of issues related to entrepreneurship. The provisions of the Tax Code of Ukraine, the Commercial Code of Ukraine, the Law of Ukraine «On Peculiarities of Regulation of Business Activities of Certain Types of Legal Entities and Their Associations in the Transition Period» are analyzed. Special attention is paid to the analysis of judicial practice. Special attention is paid to practical issues of mandatory and optional registration of a taxpayer as an entrepreneur. The problem of determining the criterion of systematicity of entrepreneurial activity is studied. The legal status of an individual is distinguished as «individual entrepreneur» and «individual person». Such a distinction is made based on the criteria for distinguishing between civil and commercial litigation, taking into account the subject composition of legal relations, but not on issues of taxation of «individuals» and «individual entrepreneurs». The resolution of the issue of jurisdiction of a dispute involving an individual entrepreneur depends on whether or not the individual entrepreneur acts as a party to the disputed legal relations as a business entity, and whether these legal relations are economic. The implementation of entrepreneurial activity by an individual without complying with the mandatory condition for exercising the right to entrepreneurial activity, that is, without state registration in the established manner as an individual entrepreneur, is a basis for holding such a person liable, established by current legislation under Article 164 of the Code of Ukraine on Administrative Offenses. It has been proven that the judicial practice in Ukraine is not in favor of those taxpayers who neglect their legal status as a business entity, who, by carrying out systematic business activities without proper registration, actually evade taxation. By avoiding state registration of entrepreneurship and intending to engage in the construction and sale of real estate, a person thus artificially creates conditions for the non-application to him of the requirements of Article 177 of the Tax Code of Ukraine regarding the procedure for taxation of income from economic activities of individual entrepreneurs. Such actions are committed purposefully and the sole purpose of these actions is an obvious reluctance to pay personal income tax at an increased rate, as well as VAT.