Abstract
The article is devoted to researching the content of the concept of "independent professional activity" in the context of tax legal relations.
 The work carried out a comprehensive scientific study on the issues of determining the specifics of the tax-legal status of natural persons engaged in independent professional activity, the specifics of the specified category of persons fulfilling their constitutional obligation to pay taxes and fees, the mechanisms of participation of such persons in ensuring the taxation of other subjects , as well as in the development of recommendations for the improvement of regulatory and legal regulation of the tax-legal status of individuals engaged in independent professional activity, in particular, through the introduction of a special tax regime.
 Tax legal relations are always secondary, because they are generated, for example, by civil or labor legal relations. Such relations also include legal relations arising in the course of independent professional activity. The regulation of liberal professions in foreign countries, where this social institution has developed, differs in diversity related to national characteristics, while the regulation is based on fairly similar principles.
 Despite the lively scientific interest in the taxation of individuals, including the self-employed, the actual issue of the tax-legal status of individuals engaged in independent professional activity remains insufficiently researched. In particular, the existing studies either touch on certain aspects of the taxation of natural persons, or are conducted on the basis of legislative acts that have lost their validity as of today.
 All this led to the need to generalize the previously obtained developments and build on their basis the theoretical basis for determining the tax-legal status of individuals engaged in independent professional activity.
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