ТРИ ВИДИ ПРАВОВОГО СТАТУСУ ФІЗИЧНОЇ ОСОБИ

Jazyk: ukrajinština
Rok vydání: 2018
Předmět:
Zdroj: Вісник НТУУ "КПІ" Політологія. Соціологія. Право; № 1/2(33/34) (2017); 194-200
National Technical University of Ukraine Journal. Political science. Sociology. Law; № 1/2(33/34) (2017); 194-200
ISSN: 2308-5053
Popis: The author points out that individuals in legal relationships can act in different legal status: 1) in the status of a natural person (human and citizen); 2) in the status of an individual entrepreneur; 3) in the status of another self-employed person. From this point of view, it is noted that the legislation of Ukraine does not properly delimit the legal status of an individual in certain relationship. An individual entrepreneur, having registered this status, does not lose the status of a natural person. Moreover, he/she can simultaneously exist in both statuses, incl. in labor, civil, tax relationships. For example, an individual entrepreneur, incl. having employees, can also work for an enterprise or for another individual entrepreneur as an employee, and his income from such work will be wages, not the income of the individual entrepreneur. This, at first glance, does not cause any doubts, just as the right of an individual entrepreneur to participate as a natural person for example in the relations of inheritance (transfer or receipt of property by inheritance). However, when it comes to the relationship of renting or buying and selling property, obtaining or granting property and money on a loan or a gift, question immediately rise: is the operation (leasing or selling) carrying out as part of business or not (traditionally, a non-bank loan or a gift of funds is called in modern Ukrainian business as a turning or irrevocable financial aid). And the legislation does not regulate the delimitation of the status of a individual as a party of the transaction. It is obviously a gap in the law, and often creates serious problems in practice. There are, for example, fiscal restrictions of rights of entrepreneurs to use fixed assets in economic activities. This is due to the lack of delimitation of property of the entrepreneur, and to the lack of mechanism for transfer of property for use in economic activities and vice versa.To solve the problem, the author suggests the following. First, it should be determined at the legislative level that when selling property, renting it, providing services, performing work, carrying out other transactions in which an individual registered as an entrepreneur can act as an entrepreneur or as a natural person, individuals must determine in writing: in what status does he/she act in the transaction. By default, it should be considered that an individual who registered as entrepreneur acts in the transaction as entrepreneur.The second way is the establishment of rules for the formulation of the beginning of use of property in the economic activities of entrepreneur and its withdrawal from economic activities. This method involves the applying of document like universal declaration. Introduction of this leads to the individual entrepreneur’s peculiar property isolation, however, does not abolish the principle of his/her responsibility for his/ her obligations with all property.The author also proposed to exclude the restriction on depreciation of fixed assets of individual entrepreneurs and other self-employed persons on the general system of taxation and on accounting of expenses related to maintenance of such fixed assets.
Зазначається, що громадяни в правовідносинах можуть виступати в різному правовому статусі: 1) в статусі фізичної особи (людини і громадянина); 2) в статусі фізичної особи-підприємця; 3) в статусі іншої самозайнятої особи. Наголошується на відсутності в законодавстві належного розмежування правового статусу фізичної особи. Вказується на те, що окремі питання розмежування правового статусу потребують врегулювання засобами цивільного права (визначення правового статусу фізичної особи під час укладення правочинів, реєстрації майна за підприємцем). Пропонується передбачити засіб переведення майна фізичною особою для використання в господарській діяльності і навпаки.Підіймаються питання амортизації основних засобів фізичною особою-підприємцем.
Databáze: OpenAIRE
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