PROBLEMS OF LAWYERS REGISTRATION AS SUBJECTS OF TAXATION

The article is devoted to the analysis of the use by lawyers of such a form of tax evasion, as evasion of registration of the self-employed person in the control bodies. The study revealed that about 30% of practicing individually lawyers are not registered with regulatory authorities. Due to the violation of the principles of legislative technique in determining the rights of regulatory bodies, a lawyer cannot be compelled to file an application for tax registration, and the procedure for information exchange between state bodies and attorney's self-government established by subordinate legislation assigns to Bar Council of Ukraine improper functions of a tax control authority. In such conditions, increasing tax discipline can be achieved by including the obligation to have bank accounts intended for conducting advocacy in the duties of a lawyer who carries out activities individually or in the organizational form of advocacy. The relevant provision of the Law of Ukraine “On the Bar and Advocacy Activity” in order to register a lawyer as a tax payer will be implemented indirectly — through the subsidiary law of the National Bank of Ukraine, which regulate legal relations arising during the opening of current accounts by banks to individuals. In order to harmonize the tax legislation norms and the legislation on the Bar, it seems appropriate to exclude the word “advocate” from subparagraph 70.16.5, paragraph 70.16 of article 70 of the Tax Code of Ukraine, and then bring the subordinate legislation on information exchange between regulatory bodies and relevant self-regulatory organizations to conformity with law.