CIVIL AND TAX ASPECTS OF ALIENATION OF CORPORATE RIGHTS IN THE REORGANIZATION OF BUSINESS LEGAL ENTITIES

Abstract

The article examines the peculiarities of the alienation of corporate rights in Ukraine during the reorganization of business legal entities. The purpose of the article is to determine the legal and economic essence of corporate legal relations during the reorganization of an entrepreneurial legal entity, as well as the influence of tax and civil legislation on the alienation of corporate rights. The methodological basis of the research is a system of complementary general scientific and special methods, which is a means of obtaining objective and reliable results. The following methods were used during the research: comparative-legal, dialectical, formal-legal, logical and systemic-structural analysis. The legal regulation of the reorganization of legal entities is determined by the Civil Code of Ukraine and the internal acts of these organizations, depending on the type and organizational and legal form of the legal entity formed according to one or another classification criterion. The existing state of legal regulation of the liquidation of entrepreneurial legal entities requires a scientific analysis by updating the legislative provisions in this area. In particular, considering the Civil Code of Ukraine and the Tax Code of Ukraine, we will pay attention to the lack of harmonization of tax and civil law regarding corporate legal relations during reorganization and alienation of corporate rights and protection of investors' interests. Termination of corporate legal relations during the reorganization of a legal entity for the purpose of taxation is the transaction of alienation of corporate rights. For the purpose of taxation, the tax law regulations provide for the tax-legal qualification of private-law property relations as objects of taxation and grounds for the emergence of tax liabilities.