Abstract
The article is devoted to the study of some issues of harmonization of tax and labor legislation in the context of public and private law. It has been established that the payment of taxes is a subject of regulation of tax law, and the requirements established by tax legislation are necessary for the obligation to pay taxes to arise.
 It was concluded that the spheres of tax and labor law intersect at the point of payment to employees. From the point of view of labor legislation, payment of labor is the right and guarantee of every employee (private legal aspect), and from the point of view of tax legislation, it is a source of income of a natural person subject to taxation (public legal aspect).
 Taxes charged on the wages of individuals in the sense of the tax and labor legislation are called “deductions”. It is advisable to amend Art. 110 of the Labor Code of Ukraine and Art. 30 of the Law of Ukraine “On Wages”, expressing them as follows: “At each payment of wages, the employer must notify the employee of the following data related to the period for which the payment of labor is made: a) the total amount of wages with a breakdown by types of payments ; b) amounts and grounds for deductions from wages; c) the amount of wages to be paid; d) amounts of tax deductions”.
 Attention is focused on such an aspect of tax and labor legislation as the status of the employer and its role in tax and labor relations. It was concluded that the key characteristics of the employer’s status in the tax aspect will be: a) the presence of an obligation to pay wages as a prerequisite for the obligation to administer the tax; b) the legality of the relationship between the entity performing the work and the entity paying wages (externally expressed in the obligation to conclude an employment or civil law contract). It is noted that the key features of the employer’s status in labor legislation will be: a) positioning as a party to an employment contract; b) the presence of an obligation to pay wages and ensure proper working conditions.
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