Despite a considerable number of scientific studies of the legal status of business entities of various organizational and legal forms and forms of ownership, among scientists there is no unity in the understanding of the concept of organizational and legal form, in the validity of the application of this concept to legal entities, management, certain types of legal entities, etc.

Current legislation does not provide answers to these questions, primarily the Civil and Economic Codes of Ukraine, which differ in defining subjects of civil and economic relations. The proposal of the developers of the Concept of updating the Civil Code of Ukraine, as well as the authors of the draft Law of Ukraine “On the Peculiarities of Regulation of Entrepreneurial Activities of Certain Types of Legal Entities and Their Associations in the Transitional Period” regarding the rejection of such business entities as state, communal and private enterprises, farms, from the division of cooperatives into agricultural, production and service cooperatives, etc., does not take into account therealities of economic life, and therefore cannot be implemented. In addition, a number of provisions of the Concept of updating the Civil Code of Ukraine do not correspond to the norms of the Constitution of Ukraine.

Based on the results of the analysis of the current legislation, the existence of the organizational and legal forms of economic entities enshrined in the Economic Code of Ukraine and other normative legal acts of economic legislation is defended, since the reduction of all legal entities operating in the economic sphere to the organizational and legal form of a company does not provide complete information about this legal entity, in particular, the proforma of ownership on which it is based, about its role, place and performed functions in the country’s economic system.

The objection against the introduction into the legislation of the concept of association of legal entities with their division into business associations, state and communal business associations is substantiated. Instead, declaring them associations of business entities will enable not only legal entities, but also natural persons-entrepreneurs to be members of such associations. KEYWORDS: business entities; organizational and legal form; enterprise; individual entrepreneur; association of business entities.

Bibliography

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Journal article

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Theses

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