Open AccessON THE CORRELATION OF ADVOCACY AND ENTREPRENEURSHIP
Author(s) -
А.В. Лапкін,
AUTHOR_ID
Publication year - 2021
Publication title -
pravovij časopis donbasu
Language(s) - English
Resource type - Journals
ISSN - 2523-4269
DOI - 10.32366/2523-4269-2021-77-4-93-100
Subject(s) - ukrainian , legislation , entrepreneurship , relevance (law) , institution , public relations , political science , subject (documents) , compliance (psychology) , law and economics , business , sociology , law , psychology , social psychology , computer science , philosophy , linguistics , library science
The relevance of the topic of the scientific article is due to the development of the institution of the bar in Ukraine, in the process of which the issue arises about correlation between advocacy and entrepreneurship. This problem is not only theoretical, but also practical, since the determination of the legal status of an advocate as a subject of advocacy, as well as the taxation of this activity, depend on its solution. The purpose of the scientific article is to determine correlation of advocacy to entrepreneurial activity, as well as to resolve the issue of the possibility of combining these types of activities by an advocate. This problem is considered in two aspects: the possibility of a person combining advocacy activities with entrepreneurial activity and the possibility of carrying out entrepreneurial activity within the framework of advocacy activity. Based on the analysis of theoretical works and domestic legislation, it was concluded that the conduct of advocacy is compatible with any type of entrepreneurial activity. At the same time, Ukrainian law does not consider advocacy as an enterprise. The issue of taxation of advocacy is being considered. On the basis of tax legislation, it was concluded that advocates are considered to carry out independent professional activities, which excludes the application of a simplified tax system to them. The compliance of advocacy activity with the criteria of entrepreneurship was analyzed. The possibility of attributing advocacy to the types of entrepreneurial activity with preservation of specific tasks, guarantees and other features of advocacy activity is justified. This creates the basis for the possibility of taxing advocacy under in a simplified system. The delimitation of advocacy and entrepreneurial activity could remain only the subject of theoretical discussions, if not applied to the measurement of this problem relating to the approach to taxation of such activities. Consideration of advocacy as an entrepreneurial is more advantageous for lawyers, since it allows a simplified taxation system.