Advocacy: the ratio of protection functions and entrepreneurship in the context of taxation

In this article, the author examines the current state of the Russian advocacy, in particular, analyzes the relationship between the representative function and the paid component of lawyers in terms of taxation in the current period of development of the Russian legal system (tax burden, special regimes, procedure for calculating and paying taxes, fees and other mandatory payments to budgets of various levels). As a result of the study, the current practical concept of the content of advocacy and its tax burden is formed.