Separate theoretical and legal aspects of tax control of a lawyer in Ukraine

Abstract

Professional activity in Ukraine, which involves the receipt of profit, income or fees, is subject to control by the state. Such control has a number of tasks, among which is the verification of the correctness of calculation and payment of the tax liability, the good faith performance of which depends on the success of the state and its financial stability. The financial interests of the state must be protected. Therefore, domestic national legislation contains the institution of tax control, which covers interaction with the control bodies of other states.
 Filling the budget is one of the priority tasks, thanks to which the financial basis of the state is established. Legal mechanisms are used, including tax audits. General conditions and rules are defined, compliance with which is a necessary condition for preventing the application of financial sanctions for violation of tax legislation. The object of inspection and the subject to be inspected are highlighted.
 A lawyer in Ukraine receives a fee from carrying out his professional activity, which means that he must keep tax and accounting records, fulfill his tax obligations in a timely manner and in full. A lawyer, like any other business entity, may be subjected to tax control measures through a tax audit of his activities. At the same time, taking into account the professional status, the tax audit of a lawyer may have its own characteristics, which directly relate to professional obligations, including in the area of attorney confidentiality. The lawyer’s proper performance of his professional duties is a guarantee of quality legal assistance and a measure of the client’s trust in the lawyer. Ensuring the conditions for the lawyer to fulfill and comply with his professional obligations meets the interests of the client and affirms the role of the legal profession in society. Conducting a tax audit and complying with the requirements of the tax inspector should not create threats or risks for the client, who reasonably expects that his confidentiality will be preserved by the lawyer. Therefore, this article is an attempt to outline and define certain theoretical and legal aspects of tax control of a lawyer in Ukraine.